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TAXES ON INCOME - Reconciliation of the theoretical tax expenses (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
TAXES ON INCOME |  |  |
Income before taxes, as reported in the consolidated statements of operations | $ 34,183 | $ 39,647 | $ 36,647
Israeli statutory corporate tax rate | 23.00% | 23.00% | 23.00%
Theoretical tax expense on the above amount at the Israeli statutory corporate tax rate | $ 7,861 | $ 9,118 | $ 8,429
Impact of Preferred Technological Enterprise status | (3,031) | (3,555) | (3,424)
Changes in tax reserve for uncertain tax positions | 90 | 175 | 0
Adjustments for previous years' taxes | 448 | 88 | 0
Impact of income tax at rates other than the Israeli statutory corporate tax rate | (375) | 603 | 411
Share-based compensation expenses | 329 | (65) | 298
Losses and timing differences for which valuation allowance was provided | 453 | 140 | (3,754)
Impact of tax rate change | 152 | 0 | 6,931
Other | (210) | (608) | 508
Actual tax expense | $ 5,717 | $ 5,896 | $ 9,399

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