تحليل علاقة التقارب بين المعايير الدولية لإعداد التقارير المالية و القابلية للمقارنة و أثره على التجنب الضريبي مع دراسة تطبيقية

Abstract EN

This research aims to measure the impact of the convergence of Egyptian Standards with International Financial Reporting Standards (IFRS) and the financial Statements comparability on Tax Avoidance in companies listed on the Egyptian stock exchange.

The sample study consists of 71 companies listed on the Egyptian Stock Exchange from 2014 to 2021 by measuring direct impact, also the impact of the relationship between convergence with IFRS and financial Statements comparability on tax avoidance, and finally the measurement of the intermediate role of financial Statements comparability on the relationship between convergence with IFRS on tax avoidance.

The results of the study were reached through the use of the method of fixed and indiscriminate effects as well as the modeling of the structural equation SEM.

The study found an adverse impact relationship to the level of financial Statements comparability on tax avoidance, no direct impact relationship with IFRS on tax avoidance, There is a correlation between the convergence with IFRS and financial Statements comparability, reflecting that convergence with international standards limits has the positive impact of comparability on tax avoidance and indicates weak convergences of Egyptian standards with IFRS on tax avoidance, Finally, there is a total expulsive indirect effect of convergence with IFRS on tax avoidance through convergence with IFRS as an intermediate variable.