The impact of ownership structure patterns on tax avoidance practices - an applied study on non-financial companies listed in the Egyptian Stock Exchange

Document Type : Original Article

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Accounting Department Faculty of Commerce Damnhour University Damnhour Egypt

Abstract

This research aimed to study and test the relationship between the concentration of ownership structure in general, government ownership, managerial ownership, family ownership, institutional ownership, foreign ownership in particular, and corporate tax avoidance practices, using a sample of non-financial companies listed in the Egyptian Stock Exchange. The period from 2016 to 2020.
 The results showed a positive moral relationship between the concentration of the ownership structure in general on tax avoidance practices, and the study also found a positive significant relationship between the focus of the government ownership structure and the concentration of the administrative ownership structure and the application of tax avoidance practices. On the contrary, there is a negative moral effect between the concentration of the family ownership structure, the institutional ownership structure, and the concentration of foreign ownership in tax avoidance practices.

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