The Effect of Women’s Representation in the Board of Directors on The Relationship between Ownership Structure Patterns and Tax Avoidance Practices of Non-Financial Companies Listed on the Egyptian Stock Exchange

The research aims to study and test the relationship between ownership structure patterns and tax avoidance practices. With application to a Sample of non-financial
 companies listed on the Egyptian Stock Exchange, amounted to (86) companies during the period from 2018 to 2021. As well as The Moderating Effect of women’s representation in the board of directors on that main relationship.
     The results of Fundamental Analysis showed that there is a significant negative effect between both of concentration of Ownership and institutional ownership on tax avoidance practices, in addition to a significant positive effect for both of Managerial ownership and family ownership on tax avoidance practices. And women's representation on the board of directors has a significant negative effect on tax avoidance practices.
   Also, the interactive variable of women’s representation on the board of directors and both concentration of ownership and institutional ownership have a significant negative effect on tax avoidance practices. While the interactive variable for women's representation on the board of directors and managerial ownership, family ownership has a positive non-significant effect on tax avoidance practices. The researcher attributed this to the low representation of women on the board of directors or in senior managementapositions, which makes their presence insufficient to have an appropriate impact on the decisions of the board of directors to reduce tax avoidance practices.  
    Finally, Regarding the control variables, the results of the study indicated a significant effect of each of; company size and financial leverage, each separately, on tax avoidance practices, and the non-significant effect of Rate of return on assets on tax avoidance practices.  
    The results of the other analyses, by changing the method of measuring the dependent variable (tax avoidance practices(from the current effective tax rate to the book tax differences, that there is a significant negative effect for both concentration of ownership and institutional  ownership on tax avoidance practices. And There is a significant positive effect for both managerial ownership and family ownership on tax avoidance practices, which indicates to the accuracy and integrity of the results reached in the stage of the Fundamental Analysis of the research.