أثر مخاطر و ربحية الشركات على التجنب الضريبي : دراسة تطبيقية

Abstract EN

The aim of this research is to measure the impact both the risks and profitability of companies on tax avoidance, through a sample of (39) nonfinancial companies listed on the Egyptian Stock Exchange during the period (2012-2017).

The results found that tax avoidance is positively influenced by the profitability of companies as measured by return on assets, while it is not affected by the risks of companies measured by leverage.

The results also concluded that there was no effect the size of the company as a control variable on tax avoidance.