Ownership Structure and Tax Avoidance: Evidence from institutional Ownership in Tunisia

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Ben hamida Safa
Ben hamida Safa
1 Ministry of Finance

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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.

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No external funding was declared for this work.

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The authors declare no conflict of interest.

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No ethics committee approval was required for this article type.

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Not applicable for this article.

Ben hamida Safa. 2026. \u201cOwnership Structure and Tax Avoidance: Evidence from institutional Ownership in Tunisia\u201d. Global Journal of Management and Business Research - C: Finance GJMBR-C Volume 24 (GJMBR Volume 24 Issue C1): .

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Ownership structure and tax avoidance in Tunisian firms.
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GJMBR Volume 24 Issue C1
Pg. 11- 17
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Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

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v1.2

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April 18, 2024

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English

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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.

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Ownership Structure and Tax Avoidance: Evidence from institutional Ownership in Tunisia

Ben hamida Safa
Ben hamida Safa Ministry of Finance

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