Diversit en genre dans le Conseil daAdministration et optimisation fiscale : validation dans le contexte tunisien

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Dr. Imen MaHAMID
Dr. Imen MaHAMID
2
Dr.Khaoula Aliani
Dr.Khaoula Aliani
3
Dr.Imen MaHAMID
Dr.Imen MaHAMID
4
Dr. Mohamed Ali ZARAI
Dr. Mohamed Ali ZARAI

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GJMBR Volume 11 Issue B8

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This article aims to study the effect of sex and gender diversity in board of directors on tax optimization of the Tunisian companies. So, we conducted our study on a survey of 32 companies listed in the Tunisian Stock Exchange Market from 2000 to 2007. The existing literature supports the idea of the differential effect of gender on the attitude of taxation. Our results suggest the existence of significant relationships between tax optimization and the attributes of board of directors. Diversity and female perception of the directors have a negative effect on tax optimization.

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No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

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No ethics committee approval was required for this article type.

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Dr. Imen MaHAMID. 1970. \u201cDiversit en genre dans le Conseil daAdministration et optimisation fiscale : validation dans le contexte tunisien\u201d. Global Journal of Management and Business Research - B: Economic & Commerce GJMBR-B Volume 11 (GJMBR Volume 11 Issue B8): .

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GJMBR Volume 11 Issue B8
Pg. 41- 49
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Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

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This article aims to study the effect of sex and gender diversity in board of directors on tax optimization of the Tunisian companies. So, we conducted our study on a survey of 32 companies listed in the Tunisian Stock Exchange Market from 2000 to 2007. The existing literature supports the idea of the differential effect of gender on the attitude of taxation. Our results suggest the existence of significant relationships between tax optimization and the attributes of board of directors. Diversity and female perception of the directors have a negative effect on tax optimization.

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Diversit en genre dans le Conseil daAdministration et optimisation fiscale : validation dans le contexte tunisien

Dr.Khaoula Aliani
Dr.Khaoula Aliani
Dr.Imen MaHAMID
Dr.Imen MaHAMID
Dr. Mohamed Ali ZARAI
Dr. Mohamed Ali ZARAI

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