TAX PLANNING STRATEGIES AND THEIR IMPACT ON THE MARKET VALUE OF SHARES AND DIVIDENDS (APPLIED STUDY IN A SAMPLE OF COMPANIES LISTED ON THE IRAQ STOCK EXCHANGE)

Abstract

Studying the theoretical framework for all tax planning strategies and the market value of shares and dividends. A sample of companies listed on the Iraq Stock Exchange has been published for the financial statements ending on 12/31/2020. A questionnaire was designed and represented in the use of workers in public projects, accountants and financial managers, and I was able to use a project aimed at testing hypotheses. It can help improve dividends in companies listed on the Iraq Stock Exchange.