أثر الجباية على الاستراتيجية المالية للمؤسسة الاقتصادية : دراسة نظرية تحليلية

الملخص EN

This research aims to highlight the impact of the tax variable on the financial strategy of the economic Corporation, where the financial aspect of any economic Corporation is the main link and the main element of its development and continuity.

The researchers concluded that the tax variable has an important role in directing the Corporation behavior towards a specific funding source by influencing on the cost elements of each source, it must therefore build an optimal financial strategy that would enable it to have access to financial resources at the lowest cost.

The effect of taxes on the business figure has an impact on the Corporation greater than taxes on profits, even if it is not in the position of the real taxpayer.

This results in its cash balance being affected by foreign cash flows that do not generate any profits.The tax legislation of the institution has given a specific field to ensure that it has specific technical options in which the corporation can exercise its taxpayer in a way that serves its financial and investment situation and avoids incidental financial costs that affect its net profits and financial position in the future.