Volume 18, Number 1, June 2023
| The Determinants of Governance Mechanisms and their Effects on the Tax Risk Management of Cameroonian Companies |
Abstract
This study aims to examine the effect of governance mechanisms on the management of the TR of Cameroonian companies. To achieve this, we conducted a survey based on data from tax litigation and of 68 Accounting and Tax Department Managers. The results from the content analysis reveal two types of TR depending on whether they are committed by beginners and experienced taxpayers operating in the Divisional, Regional and Large Business Division Centers. On the other hand, the factorial and regression analyze highlight six determinants, therefore four, likely to have a significant effect on the management of TR. These results imply that for the company the probability of better managing its TR increases when its employees have proven accounting and tax expertise.
Keywords: Tax risk index, Governance mechanisms, Tax administration, Risk culture, Shareholder and partnership theories.
JEL Classification: M41, M48