أثر التجنب الضريبي في قيمة الشركة دراسة تطبيقية على الشركات المدرجة في سوق دمشق للأوراق المالية

Abstract

The study aims to examine the impact of tax avoidance on the firm's value on companies listed on the Damascus Securities Exchange, by identify the concept of tax avoidance, the positive and negative effects of practicing tax avoidance activities, and the mechanisms of tax avoidance. in addition to defining the concept of firm's value, approaches to measuring firm's value, and the criteria used to determine firm's value, and then an applied study on a sample of companies listed on the Damascus Securities Exchange for the period from 2016 to 2020, the annual financial data for these companies were obtained from the website of the Syrian commission of financial Markets and Securities, and the linear regression model was used to test the hypothesis of the study and show the relationship between the variables, represented by the dependent variable by the firm's value, and the independent variable tax avoidance, in addition to firm's size and return on assets as control variables, The study concluded that there is a positive and significant impact of tax avoidance in the firm's value