global-journal-of-management-and-business-research-c-finance Global Journal of Management and Business Research - C: Finance 0975-5853 2249-4588 Global Journals Publishing Group Incorporated 83105 Ownership Structure and Tax Avoidance: Evidence from institutional Ownership in Tunisia Institutional Ownership and Tax Avoidance in Tunisia SafaBen hamida TUNISIA, Ministry of Finance 18 04 2024 24 C1 11 17

The ownership structure can influence the policies taken in the company, including those related to tax avoidance. Income tax is one of the most important costs of companies the purpose of this study aims to examine the effect of ownership structure as measured by institutional on tax avoidance. This effect was examined by a sample of firms listed in Tunisian Stock Exchange during the years 2018 to 2022. The findings illustrated that institutional ownership generally had an effect on tax avoidance.

 ownership institutional tax avoidance. Full Text

The ownership structure can influence the policies taken in the company, including those related to tax avoidance. Income tax is one of the most important costs of companies the purpose of this study aims to examine the effect of ownership structure as measured by institutional on tax avoidance. This effect was examined by a sample of firms listed in Tunisian Stock Exchange during the years 2018 to 2022. The findings illustrated that institutional ownership generally had an effect on tax avoidance.