Tax Behavior and Investment Behavior of Corporate Managers: Case of Banks and Decentralized Financial Systems (DFS) in Benin

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dc.contributor.authorAgossadou, Stanislas T. Médard D. C.
dc.date.accessioned2026-06-02T16:06:57Z
dc.date.available2026-06-02T16:06:57Z
dc.date.issued2024
dc.description.abstractThis paper analyses the influence of tax behavior on investment behavior of corporate managers in Benin. The paper applies the generalized method of moments (GMM) to dynamic panel data. The sample used covers 21 firms, i.e. 11 banks for the period from 2011 to 2020 and 10 DFSs for the period from 2016 to 2021. It is found that investment behavior is most positively affected by the tax saving due to the deduction of depreciation allowances on economic assets (EIDDAAE), then by corporate income tax (CIT) and finally by debt (DEBT); and negatively by equity (EQUITY) and past investment (INVESTMENT(‑1)). This paper is one of the first to extend the literature by determining the influence of tax behavior on the investment behavior of corporate managers in Benin.
dc.identifier.doi10.5281/ZENODO.11103625
dc.identifier.otherBECDB-17454
dc.identifier.urihttps://dspace.uac.bj/handle/123456789/14492
dc.language.isofr
dc.relation.ispartofInternational Journal of Financial Accountability, Economics, Management, and Auditing (IJFAEMA)
dc.subjectCorporate income tax savings
dc.subjectcorporate income tax behavior
dc.subjectinvestment behavior
dc.subjectfinancial objectives
dc.subjecttax objectives.
dc.titleTax Behavior and Investment Behavior of Corporate Managers: Case of Banks and Decentralized Financial Systems (DFS) in Benin
dc.typeArticle

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