مجلة رؤى اقتصادية
Volume 11, Numéro 2, Pages 425-436
2021-12-31

Measuring The Characteristics Of Tax Evasion Behavior A Case Study: Coca-cola Company (1998-2018)



Authors : Abbassi Saber . Imane Zanouda . Chaoubi Mahmoud Faouzi .

Abstract

This study attempts to measure the tax evasion behavior in the economic institution, and finding out its most important characteristics, due to its negative impact on its financial strategy and reputation in the financial market. Therefore, COCA-COLA Company was selected as a case study during the period (1998-2018), especially after it was subjected to high tax fines during the year 2018 by the tax authorities in the United States due to tax responsibility weakness. The study relied on the cash tax rate (CETR) as a dependent variable to measure tax evasion, and nine independent variables to explain the company's financial behavior. Estimating the model using the ordinary least squares method did not show the significance of independent variables, then the principal component analysis was used, the variables were grouped into two factors, one of which has statistical significance in the interpretation of the behavior of the dependent variable. The second factor (return on assets, financial leverage, intangible assets, and size) showed that the company practices tax evasion in its investment operations. Likewise, the relationship between tax payments for the following years is reversed. JEL Classification: M40; M41

Keywords

Tax evasion ; tax responsibility ; the company's financial behavior

Les articles similaires

Using The Ardl Approach To Interpretation Of The Relationship Between Creative Accounting Practices And Tax Evasion Company Case Study: Coca-cola (1998-2020)

Abbassi Saber .  Zanouda Saber .  Chaoubi Saber . 
pages 780-802.

إشكالية التحصيل الضريبي في الجزائر بين فعالية الآليات ومخاطر التهرب الضريبي دراسة حالة مديرية الضرائب بالمسيلةthe Problem Of Tax Collection In Algeria Between The Effectiveness Of Mechanisms And The Risks Of Tax Evasion Case Study Of The Tax Directorate In M'sila -the Period 2018 To 2022-

مشقق الحسين .  بشيش عبد المالك . 
ص 108-127.

تشخيص واقع التسويق والمبيعات الرشيقين في المنظمات الانتاجية دراسة حالة في شركة كوكا كولا المحدودة – أربيل Measure The Adoption Of Lean Marketing And Sales By Productivity Organizations Case Study In Coca Cola Limited Company - Erbil

درمان سليمان صادق .  ألفن ناظر الداود .  إسماعيل عزيز أسد . 
ص 130-158.

L’impact De L’approche D’evaluation Des Dechets Sur L’etablissement Industriel : Illustration A Partir Du Cas De L’entreprise Coca-cola De Skikda Au Cours De La Periode 2015-2021

Lounissi Latifa . 
pages 301-314.

دراسة العلاقة بين العناصر الإستراتيجية والنجاح التنافسي على مستوى المؤسسات الاقتصادية الجزائرية – دراسة حالة مؤسسة فرويتال Coca-cola-

أمزيان أنيسة . 
ص 34-49.

Formats de citation