The decision to distribute profits is one of the decisions that affect the value of the institution, And the decisions related to financing and investing therein, Therefore, the institution has many options between distributing those profits to shareholders, reinvesting them for expansion and growth, or holding them in the form of funds.
In order to identify this combination, all the factors surrounding the institution must be studied in order to reach the optimal decision. It should also be noted that the dividend policy is one of the most important financial policies, not only according to the institution's opinion, But also from the point of view of shareholders, consumers, regulatory and government agencies.
Therefore, one of the most important factors surrounding the institution, which must be studied, is the tax system and its developments, including the tax on cash distributions of securities. This research aims to identify the impact of the tax on cash distributions of securities.According to what was stated in the decision of the President of the Arab Republic of Egypt by Law No. 53 of 2014, with regard to the Egyptian shareholders, on the stock return.
Radwan, H., & Zeidan, A. (2023). The Effect of The Cash Dividend Tax on The Stock Return. Obour Institute Journal for Engineering and Technology, 1(1), 82-89. doi: 10.21608/oijet.2023.446839
MLA
Hassan Radwan; Ahmed Zeidan. "The Effect of The Cash Dividend Tax on The Stock Return", Obour Institute Journal for Engineering and Technology, 1, 1, 2023, 82-89. doi: 10.21608/oijet.2023.446839
HARVARD
Radwan, H., Zeidan, A. (2023). 'The Effect of The Cash Dividend Tax on The Stock Return', Obour Institute Journal for Engineering and Technology, 1(1), pp. 82-89. doi: 10.21608/oijet.2023.446839
VANCOUVER
Radwan, H., Zeidan, A. The Effect of The Cash Dividend Tax on The Stock Return. Obour Institute Journal for Engineering and Technology, 2023; 1(1): 82-89. doi: 10.21608/oijet.2023.446839
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