The importance of taxation in the economic environment and their direct relation with the firm. Their significance has encouraged many researcher to study different concepts such as tax avoidance , tax planning , tax shelters, tax savings ... but the different researches used effective tax rate as a proxy.I see that this is not the real measure of tax management. According to you what is the most appropriate measure for tax management.
Thank you
Best regards,
Soufiene
Dear Soufiene,
Many are the measures of tax management, but here, you need to use the measure that suits more your research interest. Each of those measures has advantages and disadvantages.
We can therefore use:
1.1. Effective Tax Rate (ETR)
1.2. Cash Effective tax rate (CETR)
1.3. Total book tax differences (BTD)
1.4. Discretionary total book tax differences (DBTD)
1.5. Tax shelter: The use of this measure is limited in the American context.
All the best
Dear Souhir,
Thank you for your response
But all this measure it is accounting measure
I look for other types of measure such as scoring
All the best
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