A current demand exists for an accepted tax management measure. Previous research has generally used effective tax rate (ETR) (e.g., Slemrod 2004; Dyreng et al., 2008; Armstrong et al., 2015); cash effective tax rate (CETR) (e.g., Dyreng et al., 2010), total book tax differences (BTD) (e.g., Wilson, 2009) and discretionary BTD (e.g., Desai et al., 2006 and Desai and Dharmapala 2006). Desai et al. (2006) have modeled a measure of tax management and test it in the American context (a context of disconnection between accounting norms and tax rules).This measure can be applied in contexts where it exists connection?
All the best
Dear Souhir,
BTD it is also proxy of tax management in the context which accounting and tax are connection such as Tunisia context .
see papers
Bouaziz and Omri.
Adel Boubaker and al
I have also paper in process
God Help you
Dear Soufiene,
Thanks for your reply, I ask about the efficiency of this measure in such contexts.
Have you compared results between different measures of tax management and prove the efficiency of this measure in such contexts?
All the best
Souhir
Dear Mrs. Neifar,
I suggest you read the case study in the attached article.
Article Financial Accounting versus Tax Accounting - Tax Rules Impac...
generally when we are looking for identifying tax planning see '(Franck and al 2009)
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