Measuring the impact of applying the tax governance mechanisms and the corporate social responsibility to limit tax risks - applied study.

 
Abstract
The aim of the research is to propose a framework for implementing governance mechanisms in the field of taxation and corporate social responsibility to mitigate tax risks. In this context, tax risks facing the Egyptian tax system were identified, stemming from the problems it encounters. These risks were highlighted, along with their impact on achieving the strategic objectives of the tax system. The mechanisms through which efficiency and effectiveness of tax administration can be achieved were also addressed, emphasizing the impact of corporate compliance with their social responsibilities in facing tax risks.
The research hypothesis regarding the impact of corporate social responsibility was tested through an empirical study of a sample of companies listed on the Egyptian Stock Exchange and included in the Egyptian Responsibility Index (EGX30). The study found a relationship between corporate compliance with social responsibility and a reduction in tax avoidance, as well as an improvement in the quality of financial reports and prevention of manipulation. A field study was also conducted to test the remaining research hypotheses using a survey questionnaire, and the study concluded that the application of tax governance mechanisms and corporate compliance with social responsibility contribute to mitigating tax risks.