أثر خصائص مجلس الإدارة على ممارسة التسيير الجبائي : دراسة عينة من المؤسسات الفرنسية المسجلة بمؤشر SBF120 للفترة ما بين 2012-2015

الملخص EN

The purpose of this research paper is to study the effect of the board of directors characteristics (independence, , size, duality, demographic diversity) on the level of involvement in tax management practice, the the effective tax rate index was adopted as a measure of tax management variation.

To achieve this aim, the study relied on a sample composed by 65 French companies on the SBF 120 index for the period between 2012-2015.

The regression results indicates that board independence and size has a negative effects on tax management however the presence of women in the board positively affects tax management practice, we don't find significant relationship between duality and tax management.