Financial Constraints and Banks’ Tax Avoidance: A Case of an Emerging Market

Abstract

Thank go out first and foremost to Almighty God who helped and enabled us to complete this study. We would like to express our sincerest gratitude to our supervisor, Dr Dalia Kaoud for aiding us throughout this study. Also, we are thankful to Dr. Mohamed Selim for being our examiner. Special thanks to our teaching assistants Amira Omar, Habiba Ezzat and Asmaa Deif-allah for providing us with their knowledge, guidance, advice and support. Special thanks for our family specially our mothers for supporting us throughout our journey