TAX AVOIDANCE AND FINANCIAL PERFORMANCE OF NON-FINANCIAL QUOTED COMPANIES: EMPIRICAL EVIDENCE FROM MOROCCO

TAX AVOIDANCE AND FINANCIAL PERFORMANCE OF NON-FINANCIAL QUOTED COMPANIES: EMPIRICAL EVIDENCE FROM MOROCCO

The purpose of this article is to examine the relationship between tax avoidance (TA) and the financial performance (FP) of non-financial companies listed on the Moroccan stock exchange. FP is measured by a widely recognized accounting indicator which is the return on assets (ROA). TA is measured b...

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Bibliographic Details
Main Authors: Каутар Лахрарі, Сіхам Сахбані
Format: Article
Language:English
Published: FINTECH Alliance LLC 2025-06-01
Series:Фінансово-кредитна діяльність: проблеми теорії та практики
Subjects:
tax avoidance
financial performance
effective tax rate
return on assets
Morocco
Online Access:https://fkd.net.ua/index.php/fkd/article/view/4742
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