This article analyses the impact of fiscal management practices on the fiscal performance of all the groups of companies whose parent company is listed on the Tunisian Stock Exchange over a period spanning from 2007 to 2011. Our regression results indicate that Tunisian firms use several...

Purpose This study aims to analyze the relationship between a firm’s use of aggressive tax planning and board of directors (independence and size) and audit committee characteristics (independence and expertise). Design/methodology/approach This study used archival data from 35 non-financial...