أثر استراتيجيات التخطيط الضريبي على الأداء المالي للشركات المدرجة في بورصات كل من الجزائر، المغرب وتونس: دراسة مقطعية زمنية لعينة من الشركات للفترة 2015-2020

الملخص EN

The study aimed to examine the impact of tax planning strategies on the financial performance of companies based on the cross-section models (panel-data) for a sample of companies listed on the stock exchanges of Algeria, morocco, and Tunisia for the period 2015-2020.

the empirical study has found that there is a significant effect relationship between the total effective tax rate, which represents tax planning strategies in reducing the burden of being subject to high tax rates, and the financial performance of companies.

in addition, significant effect relationship between tax deferral strategies or taking advantage of tax rates that are more appropriate.

in the tax planning process, represented in the cash effective tax rate and the financial performance of the companies under study.