Impact of Financial Transaction Taxation on Exchange Trading Volume in Tunis stock exchange

Authors

  • safa BEN HAMIDA Ministry of Finance
  • Faouzi JILANI FSEG Tunis

DOI:

https://doi.org/10.59051/joaf.v14i1.642

Keywords:

Taxation of financial transactions, Transaction volume

Abstract

Purpose: This article aims to analyze the impact of the taxation of financial transactions on the trading volume within the Tunis Stock Exchange.

Methodology: The regressions of the models used are made on balanced panel data based on the balance sheets of 25 Tunisian companies listed on the stock exchange for the period from 2008 to 2014.

Result: the results show that an increase in the tax of 1% leads to a decrease in the volume of exchange of 0.0239. The model is globally significant with a strong explanatory power.

Originality: the originality of this study lies in its uniqueness in the Tunisian context.

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Author Biography

Faouzi JILANI, FSEG Tunis

Professor

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Published

2023-06-30

How to Cite

BEN HAMIDA, safa, & JILANI, F. (2023). Impact of Financial Transaction Taxation on Exchange Trading Volume in Tunis stock exchange. Journal of Academic Finance, 14(1), 29–45. https://doi.org/10.59051/joaf.v14i1.642

Issue

Vol. 14 No. 1 (2023): Spring 2023

Section

Articles

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Copyright (c) 2023 safa ben hamida

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