أثر أنشطة المسئولية الاجتماعية على التجنب الضريبي وانعكاسها على قيمة الشركات المدرجة بالمؤشر المصري EGX100

الملخص EN

The research aimed to study and test the effect of corporate Social Responsibility activities on Tax Avoidance and its reflection on Firm value, to achieve the goal of the research, previous accounting studies were analyzed to derive research hypotheses, then an applied study was conducted on 61 companies registered in the value of companies listed in EGX 100 during the quarterly period from 2015 to 2020.

the Panel Data (longitudinal data) method was used, which combines the Cross Sectional Data and Time Series Data method, and the research results were as follows; 1) there is a statistically significant correlation between the Firm value, corporate Social Responsibility, Firm size, rate of return on assets, leverage, and capital density.2) There is no statistically significant correlation between corporate Social Responsibility and Tax Avoidance 3) There is no statistically significant correlation between Tax Avoidance and Firm value