تأثير الضريبة على أرباح الشركات على المردودية المالية للمؤسسة الاقتصادية

Abstract

The study aims at identifying both the tax and the profitability in the economic institution and defining the impact of company profits tax on the financial profitability the study has found the stability of two different degrees in the two series with the adoption of VAR self-regression and its results has given an inverse relationship between the financial profitability on one hand and the corporate profits tax on the other hand.