الفهرس 
The impact of firm characteristics and ownership structure on tax avoidance
AbstractOnly 14 pages are availabe for public view
 |  | from | 179 |  |  |
| | | from | 179 | | |
Abstract
This research aims to measure the impact of firm characteristics (firm size, leverage, profitability, capital intensity) and ownership structure (governmental ownership, ownership concentration) on tax avoidance. To this end, the researcher relied on a sample of 54 publicly listed firms on the Egyptian stock exchange during the period from 2014 to 2019. The data were analyzed using descriptive statistics, Pearson Correlation Matrix and multiple panel data linear regression models. The results revealed that both firm size and ownership concentration have a significant negative impact on GAAP ETR, and thus positively affect tax avoidance. As capital intensity and governmental ownership have a significant positive effect on GAAP ETR, they also impact tax avoidance negatively. Furthermore, it was found that the firm leverage and profitability have insignificant positive impacts on GAAP ETR