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

Abstract

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