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Register a new userStudying the Impact of Both the Size and Capital Structure of the Registered Corporations in the Syrian Commission on Financial Markets and Securities on its Level of Tax Avoidance
دراسة أثر كل من حجم الشركات المساهمة المسجلة في هيئة الأوراق و الأسواق المالية السورية و هيكل رأسمالها على مستوى تهربها الضريبي
1938
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Tishreen University ورقة بحثية
Publication date
2018
fields
Accounting
and research's language is
العربية
Created by
Shamra Editor
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يهدف هذا البحث إلى تقصي أثر كل من حجم الشركات السورية المساهمة و هيكل رأسمالها (الديون) على مستوى تهربها الضريبي. منطلقاً في ذلك من دراسات سابقة أشارت إلى احتمال وجود علاقة ما بين خصائص الشركات و معدل الضرائب الفعال الخاص بها، و بالتالي بينها و بين مستوى تهربها الضريبي. و لتحقيق هذا الهدف تم إجراء مسح على الشركات السورية المساهمة المسجلة في هيئة الأوراق و الأسواق المالية السورية، باستخدام البيانات الثانوية، و في إطار دراسة اتجاهية تمتد من عام 2009 إلى 2014. أظهرت نتائج البحث عدم وجود علاقة ما بين حجم الشركات السورية المساهمة و مستوى تهربها الضريبي، إلا أنها خلصت إلى أن انخفاض حجم الديون في هيكل رأسمال الشركات (ممثلاً بالرافعة المالية) يترافق مع انخفاض في مستوى معدل الضرائب النقدي الفعال، و بالتالي ارتفاع في مستوى التهرب الضريبي.
This research aims to investigate the impact of both the size of Syrian corporations and its capital structure on its level of tax avoidance. This study starts from number of previous studies which have indicated the possibility of a relationship between corporations characteristics and its effective tax rate, and thus between them and the level of tax avoidance. In order To achieve this goal, a survey study has been conducted on the Syrian registered corporations in the Syrian commission on financial markets and securities using secondary data with quasi-experimental design for the period from 2009 to 2014. The results of this research showed that there is no relation between the size of Syrian corporations and its level of tax Avoidance. However, it concluded that the decline in the debt volume of the corporate capital structure (represented by the leverage) is associated with a decrease in the level of effective cash tax rate and thus an increase in the level of tax avoidance.
Artificial intelligence review:
Research summary
تهدف هذه الدراسة إلى تقصي أثر حجم الشركات السورية المساهمة وهيكل رأسمالها (الديون) على مستوى تهربها الضريبي. انطلقت الدراسة من فرضية وجود علاقة بين خصائص الشركات ومعدل الضرائب الفعال الخاص بها، وبالتالي بينها وبين مستوى تهربها الضريبي. لتحقيق هذا الهدف، تم إجراء مسح على الشركات السورية المساهمة المسجلة في هيئة الأوراق والأسواق المالية السورية، باستخدام البيانات الثانوية للفترة من 2009 إلى 2014. أظهرت النتائج عدم وجود علاقة بين حجم الشركات ومستوى تهربها الضريبي، بينما وجدت علاقة عكسية بين الرافعة المالية (الديون) ومعدل الضرائب النقدي الفعال، مما يعني أن الشركات ذات الديون الأقل تميل إلى التهرب الضريبي بشكل أكبر. توصي الدراسة بأخذ هيكل رأس المال بعين الاعتبار عند وضع السياسات الضريبية، وتوسيع البحوث المستقبلية لدراسة أثر خصائص أخرى للشركات على مستوى تهربها الضريبي.
Critical review
دراسة نقدية: تعتبر هذه الدراسة مهمة في سياق فهم العلاقة بين خصائص الشركات ومستوى تهربها الضريبي، خاصة في ظل الظروف الاقتصادية الصعبة التي تمر بها سوريا. ومع ذلك، يمكن توجيه بعض النقد البناء للدراسة. أولاً، حجم العينة المدروسة كان صغيراً نسبياً (9 شركات فقط)، مما قد يؤثر على تعميم النتائج. ثانياً، اقتصرت الدراسة على فترة زمنية محددة (2009-2014)، وقد تكون النتائج مختلفة إذا ما تم تضمين فترات زمنية أخرى. ثالثاً، لم تأخذ الدراسة في الاعتبار تأثير العوامل الاقتصادية والسياسية الأخرى التي قد تؤثر على مستوى التهرب الضريبي. وأخيراً، كان من الممكن أن تكون الدراسة أكثر شمولية إذا ما تضمنت مقارنة بين الشركات السورية وشركات من دول أخرى مشابهة.
Questions related to the research
-
ما هو الهدف الرئيسي من هذه الدراسة؟
الهدف الرئيسي هو تقصي أثر حجم الشركات السورية المساهمة وهيكل رأسمالها على مستوى تهربها الضريبي.
-
ما هي الفترة الزمنية التي غطتها الدراسة؟
الفترة الزمنية التي غطتها الدراسة هي من عام 2009 إلى 2014.
-
ما هي النتائج الرئيسية التي توصلت إليها الدراسة؟
النتائج الرئيسية هي عدم وجود علاقة بين حجم الشركات ومستوى تهربها الضريبي، ووجود علاقة عكسية بين الرافعة المالية ومعدل الضرائب النقدي الفعال.
-
ما هي التوصيات التي قدمتها الدراسة؟
أوصت الدراسة بأخذ هيكل رأس المال بعين الاعتبار عند وضع السياسات الضريبية، وتوسيع البحوث المستقبلية لدراسة أثر خصائص أخرى للشركات على مستوى تهربها الضريبي.
References used
AGHOUEI, M; MORADI, M. A Study of the Relationship of Firm Characteristics and Corporate Governance with the Difference between Declared and Final Taxes in Iran. Mediterranean Journal of Social Sciences Italy, Vol 6(4), 2015, 488– 498
BACHAS, P; JENSEN, A. The firm size gradient in tax policy: global evidence. A working Paper Published by the University of Princeton. USA, University of Princeton, 1137
BALAKRISHNAN, K; BLOUIN, J; GUAY, W. Does tax aggressiveness reduce financial reporting transparency? A working Paper Published by the University of Pennsylvania. USA, University of Pennsylvania, 1133
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