The Determinants of Tax Returns for Tax Officials: An Essay in the Tunisian Context
Abstract
The objective of this research paper is to study the determinants of the fiscal returns of tax officials in Tunisia during the period 2010-2014. The variables are established on the basis of the rating sheet relating to the control and collection allowance reserved for the tax administration. The empirical results show a positive and significant relationship between spontaneous deposits, the recognition of debts and judgments with the control and collection allowance, on a sample of 217 agents and managers belonging to the Directorate-General for Taxes.
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PDFDOI: https://doi.org/10.5296/ijafr.v7i2.12027
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Copyright (c) 2017 Abdelhakim Ben Ali
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International Journal of Accounting and Financial Reporting ISSN 2162-3082
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