فهرس المقالات Tax Avoidance حرية الوصول المقاله صفحة الملخص نص كامل 1 - Investigating the Effect of Tax Avoidance on Investment Efficiency: Interactive Effect of Ownership Structure Mehdi Zolfaghari Esmaeel Ramazanpoor https://doi.org/10.71716/amfa.2025.61119069