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The purpose of this study is to model the tax aggressiveness in France.
From a sample of 43 companies belonging to the SBF 120 index over the period 2005–2015, we investigate whether there is a relationship between the corporate governance structure (that is board size, board independence and CEO duality), CEO compensation and demographics (namely age and tenure) and audit fees with the corporate tax aggressiveness.
Our findings highlight in particular the great influence of corporate governance structure and CEO compensation on tax aggressiveness level.
Our findings are robust to a battery of robustness tests.
Our study may provide useful insights to governors and tax authorities in improving policies to address tax aggressiveness.
Tunisie
Dr.
Ahmed Zemzem is an assistant professor at College of Business, University of Jeddah, Saudi Arabia.
He has obtained his Ph.D.
degree in accounting in 2007 from the Nice Sophia-Antipolis University.
He teaches courses in international accounting and financial statement analysis.
His research focuses on various aspects of firm performance.
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