The Determinants of Tax Returns for Tax Officials: An Essay in the Tunisian Context

Abdelhakim Ben Ali

Abstract


The objective of this research paper is to study the determinants of the fiscal returns of tax officials in Tunisia during the period 2010-2014. The variables are established on the basis of the rating sheet relating to the control and collection allowance reserved for the tax administration. The empirical results show a positive and significant relationship between spontaneous deposits, the recognition of debts and judgments with the control and collection allowance, on a sample of 217 agents and managers belonging to the Directorate-General for Taxes.

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DOI: https://doi.org/10.5296/ijafr.v7i2.12027

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