Abstract: The study aimed to identify the Influence of value-added tax on the financial performance of the Palestinian industrial public shareholding companies listed on the Palestine Exchange. The study population consisted of companies listed on the Palestine Stock Exchange (49) companies, from which a sample of (13) companies were selected that included the Palestinian industrial public shareholding companies for the years (2010-2020). The results showed that there is an impact of the value-added tax on the financial indicators represented by ROA, ROE. And EPS. The results showed that there is no effect of the value-added tax on sales on ROA, ROE, and EPS, the results showed that there is no effect of value-added tax on purchases on ROA and EPS, and positive significant effect for EPS. The results showed that there is a weak negative effect of value-added tax on assets on ROA and ROE, statistically significant for both ROA and ROE. The results of the study show that financial indicators have a weak effect, so the study recommends studying the impact of value-added tax on liquidity and financial solvency, and the impact of value-added tax rates on the financial performance of public shareholding companies listed at PEX. Keywords: VAT, Financial Performance, ROA, ROE, EPS, PEX.

Title

An-Najah University Journal for Law and Economics

Publisher

An-Najah National University

Publisher Country

Palestine

Publication Type

Both (Printed and Online)

Volume

1

Year

2024

Pages

1-8