أثر تطبيق مبادئ حوكمة الشركات في الحد من التهرب الضريبي : دراسة تطبيقية–ميدانية على الشركات المقيدة في البورصة

الملخص EN

The problem of research is that companies attempt to provide financial statements that contain financial information that lacks accuracy and clarity in order to reduce tax due to them.

This leads to the lack of confidence of the Tax Authority in the declarations submitted by these companies.

On the principles of governance of six variables and the impact on the reduction of tax evasion.

The study also aimed at understanding the application of the principles of governance in reducing tax evasion and thus increasing confidenceintheaccountinginformationtakentodeterminethetaxbase.

To achieve these objectives, the study relied on the collection of primary data through the design of a questionnaire distributed to the study sample.

The results of the study showed that there is an impact of the principles of governance on tax evasion and the quality of financial reports, as well as the impact of the quality of financial reports on tax evasion, whichmeansacceptanceofallstudyhypotheses.