“The Impact of Board Gender Diversity on Tax Avoidance

Abstract

This study aims to investigate the impact of board gender diversity on firm’s tax avoidance. The study used a sample of Egyptian firms listed in EGX100 as of year 2022. To test the research hypotheses, descriptive analysis and regression analysis are used results showed that women on firms’ board have a negative significant impact on firms’ tax avoidance. This indicates that by increasing the number of women on board of directors, the tax avoidance decreases.