دراسة و اختبار أثر مستوي التحفظ المحاسبي و المسئولية الاجتماعية للشركات على ممارسات التجنب الضريبي في الشركات المدرجة بالمؤشر المصري لمسئولية الشركات EGX 30

Abstract EN

to study and test the effect of both the level of accounting conservatism and social responsibility on tax avoidance practices.

In addition to testing the interactive impact of each of the level of accounting conservatism and corporate social responsibility on tax avoidance practices, to achieve the goal of the research, previous accounting studies were analyzed to derive research hypotheses, then an applied study was conducted on a sample of companies listed in the Egyptian Corporate Responsibility Index during the period from 2014 to 2018.

The research concluded that there is a significant negative impact of each level of accounting conservatism and corporate social responsibility on tax avoidance practices.

It also found that there was no significant effect of the interactive effect of the level of accounting conservatism and corporate social responsibility on tax avoidance practices.

Regarding the influence of the control variables on the dependent variable in the context of the two relationships under study, the research concluded that both the size of the company and ROA have a positive, insignificant effect, while the level of financial leverage has a significant negative effect.