قياس أثر ممارسات التجنب الضريبي علي تكلفة الديون في ضوء حوكمة الشركات : دراسة تطبيقيه على البيئة المصرية

Abstract EN

The research dealt with the extent of the impact of tax avoidance on the cost of debt in the light of corporate governance by clarifying the determinants of the cost of debt and knowing the internal and external factors that affect it, then studying what are the benefits and costs of practicing tax avoidance by knowing the concept of tax avoidance and studying the benefits and costs of tax avoidance and its impact on the value of the company and finally measuring the impact of tax avoidance on the cost of debts in the light of corporate governance mechanisms, and the study community is represented in all the joint stock companies whose shares are traded in the Egyptian Stock Market, which belong to different economic sectors and the companies are listed in the Egyptian index EGX, because those the quality of the companies is more traded in the Egyptian Stock Market and more committed to the rules of governance during the period from 2017 to 2021, where the study sample is represent in the number of 76 companies, and this sample recorded a number of 380 views (76 companies × 5years), and the study concluded that the interactive relationship between tax avoidance practices and corporate governance rules has greatly contributed to increasing the negative impact of tax avoidance to enhance investor confidence and thus lower the cost of debt.