أثر التخطيط الضريبي على الأداء المالي للشركات المدرجة في سوق فلسطين للأوراق المالية
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Date
2019-01-27
Authors
صالح, ياسمين
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Publisher
ِAn-Najah National University
Abstract
This study aimed to identify the effect of tax planning on the financial performance of the listed companies in Palestine Securities Exchange. The researcher used the analytical descriptive approach to be in accordance with the nature of the study. The study was conducted on non-financial companies listed in the Palestine Securities Exchange, and they are (35) companies during the period of 2013 to 2017. In order to access valuable indications and indicators that support the subject of the study; the researcher used published financial lists for those companies and then used the financial ratios and appropriate statistical tests.
The study concluded several results, the most important of these results are the contributed companies conducted the tax planning in accordance with the average effective tax rate. The results also showed that effective tax rate and tax shields do not effect on financial performance of listed company, except for the non-debt tax shield, they had a clear impact on the Return on equity and market value of the company. According to the previous results, the researcher recommended that the companies should consult with one of the specialized Tax consultants, and its shall develop long-term financial and accounting policies.
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Keywords
أثر التخطيط الضريبي على الأداء المالي للشركات المدرجة في سوق فلسطين للأوراق المالية