The Impact of Managerial, Governmental and Institutional Ownership On Tax Avoidance: Evidence from Egypt
DOI:
https://doi.org/10.56830/BJMD8205Keywords:
governmental ownership, Institutional ownership, Tax AvoidanceAbstract
This research aims to study the determinants of tax avoidance in the Egyptian environment, represented in the patterns of ownership and the board of directors, in addition to study the impact of tax avoidance on the value of the company. during the period from 2015 to 2019. Through the applied study, the researcher reached several main results, the most important of which are: From the side of ownership patterns, The results confirmed the existence of a negative effect of administrative ownership and a positive impact of institutional ownership in reducing tax avoidance practices, and from the side of the characteristics of the board of directors, the results confirmed the existence of a negative effect of duplication and a positive impact of the size of the board on reducing tax avoidance practices, and from The side of operational characteristics, the results confirmed the existence of a positive effect of both company size and financial leverage on reducing tax avoidance practices, as well as confirmed a Positive impact of tax avoidance on the value of the company, and based on the previous results, the researcher recommended the need to develop tax laws to reduce tax avoidance practices and legalize administrative ownership.
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