The Role of Accounting Dimensions of Corporate Governance in Improving the Tax Return in Egypt

• 作者: Mohamed Elshawarby
• 来源期刊: 现代会计与审计:英文版
• 学科: 医学
• 关键词: corporate governance tax return accounting dimensions tax revenues
• 年，卷（期）: 2020,（10）
• 页码范围: 446-459
• 页数: 14页
• 分类号: R73

摘要

This research aims to identify the impact of the accounting dimensions of corporate governance on the quality of tax return,as well as their impact on tax revenues.A quantitative research was carried out based on a questionnaire distributed to a selected sample of auditors,academics from the Department of Accounting and Finance Managers.Two research hypotheses were tested.Results show a relationship between the application of accounting dimensions of corporate governance and improving the quality of tax returns,as well as there is a relationship between the application of accounting dimensions of corporate governance and the increase of tax revenues.