العلاقة بين التجنب الضريبى و تكلفة رأس المال : دراسة إختبارية على الشركات المساهمة المصرية

الملخص EN

This research aimed to study and test the Relationship between Tax Avoidance and Cost of Capital for the Egyptian listed companies, using a sample of (106) non-financial companies listed on the Egyptian Stock Exchange belonging to (14) economic sectors, with a total of (494) observations during the period from 2016 to 2020, relied on a multiple linear regression model to test the hypothesis of the study, based on the dependent variable: (Cost of Capital) Measured by the weighted average cost of capital is a function of each of [(the independent variable: Tax avoidance level measured by the difference between the legal tax rate “22.5% ” and the effective tax rate), and (control variables: Firm size, Rate of return on assets, Leverage, Operating cash flow ratio, Growth opportunities)].