دراسة و اختبار تأثير هيكل الملكية العائلية على العلاقة بين ممارسات التجنب الضريبي و معاملات الأطراف ذوي العلاقة و توزيعات الأرباح في الشركات المقيدة بالبورصة المصرية

الملخص EN

The study aimed to: Study and test the relationship between tax avoidance practices with related party transactions and cash dividends paid, with the study of the moderate impact of family ownership as a modified variable for that relationship.

An additional analysis test was also conducted to re-test the effect of the family ownership structure as a control variable, in addition to inserting some control variables that were dealt with in previous studies to find out their impact on the dependent variables.

Finally, a sensitivity analysis was conducted to test the effect of changing the method of measuring tax avoidance practices on the main relationship in question, by applying it to a sample of non-financial companies listed on the Egyptian Stock Exchange during the period (from 2014: 2019), the multiple regression model was used to test research hypotheses.

The study found, that there is a significant negative impact of tax avoidance practices on both related party transactions and cash dividends, and the results confirmed the existence of a significant impact of the family ownership structure variable as a modified variable and affects the relationship between tax avoidance practices and related party transactions.

While the results indicated that it is not significant as a modified variable and does not affect the relationship between tax avoidance practices and cash dividends, The additional analysis results did not support the significant effect of the family ownership structure variable as a control variable on the relationship between tax avoidance practices and related party transactions, but they supported the effect.

The non-significant variable of the family ownership structure as a control variable on the relationship between tax avoidance practices and cash dividends.The sensitivity analysis results revealed that changing the method for measuring tax avoidance practices does not affect the strength and direction of the relationship between Tax avoidance practices, related party transactions and cash dividends.