دور الجباية في اختيار هيكل تمويلي أمثل للمؤسسة

Abstract FRE

Financing structure of the institution received the attention of many researchers in the field of financial management, And they concluded that there are several factors that influence in its composition and the most important elementis the taxation.

This article aims to examine the relation ship between the taxation and the financial structure of the institution as the tax concessions granted by the fiscal policyfails to taxsavings institution seeking to tak eadvantage of them.

So that institution can benefit from all the tax advantages their financial structure must be constituted Frominternal financing sources and external sources of financing.