Tax Avoidande and Corporate Risk Evidences from Germany Machine Learning Method

Mongi Gharsellaoui and Riadh Ben Ali
Additional contact information
Mongi Gharsellaoui: University of Manouba, Tunisia
Riadh Ben Ali: University of Manouba, Tunisia

International Journal of Research and Innovation in Social Science, 2025, vol. 9, issue 2, 2681-2692

Abstract: The purpose of this paper is to focus on the effect of tax avoidance on corporate risk. This research contributes to the previous literatures by examining the impact of the coronavirus pandemic on corporate risk and also by making predictions though machine learning. This thesis also contributes to the litteratures by the choice of germany as a country of studies. We took a sample of 35 companies listed on the Frankfurt stock exchange over the period 2012-2021. The results of our regression show that tax avoidance does not have a significant effect on the corporate risk.

Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.rsisinternational.org/journals/ijriss/ ... ssue-2/2681-2692.pdf (application/pdf)
https://rsisinternational.org/journals/ijriss/arti ... ine-learning-method/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bcp:journl:v:9:y:2025:issue-2:p:2681-2692

Access Statistics for this article

International Journal of Research and Innovation in Social Science is currently edited by Dr. Nidhi Malhan

More articles in International Journal of Research and Innovation in Social Science from International Journal of Research and Innovation in Social Science (IJRISS)
Bibliographic data for series maintained by Dr. Pawan Verma ().