مجلة دراسات جبائية
Volume 12, Numéro 1, Pages 08-27
2023-06-30

Impact Of Taxes On Banks’ Capital Structure: Evidence From Algerian Commercial Banks



Authors : Benilles Billel .

Abstract

This paper aims to identify the impact of income corporate tax and other internal and external factors on the capital structure of Algerian banks. By means of a panel data analysis, we used data from all commercial banks operating in Algeria (20 banks: 6 publics and 14 privates) during the period 2010-2020. The results of this study indicate that the income corporate tax has a negative impact on leverage ratio. All the other explanatory variables used in this study have also a statistically significant impact on the leverage ratio except the bank growth. The size of the bank, tangibility, dividend distribution and economic growth have a positive impact on leverage ratio while profitability, bank liquidity and risk have a negative influence.

Keywords

Corporate income tax, Determinants of capital structure, Algerian Banks, panel data.

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