This study aimed to explore the relationship between competitive strategy and tax avoidance practices from an accounting perspective. In addition to testing the impact of both firm size and political connections through the percentage of government ownership on this relationship. The study relied on data from a sample of 82 non-financial companies listed on the Egyptian Stock Exchange during the period from (2016-2021) with a total of 488 company-year observations. The (STATA) program was used to analyze the data and test the study hypotheses. The study found a significant negative relationship between cost leadership strategy and tax avoidance practices, which means an increase in tax avoidance practices in companies that adopt a cost leadership strategy. The study results also found that the size of the company has a moderating effect on the relationship between the product differentiation strategy and tax avoidance practices, as it interacts with the product differentiation strategy to inversely affect tax avoidance practices. The results also showed a moderating effect of political connections through the percentage of government ownership on the relationship between the product differentiation strategy and tax avoidance practices, as the percentage of government ownership interacts with the product differentiation strategy to directly affect tax avoidance practices. Based on this, the study recommends directing companies to enhance their competitive strategies, in addition to the need for investors and financial analysts to realize the importance of the company's competitive strategy because of its impact on the decisions and estimates of financial analysts regarding the company's ability to innovate and develop in the future. This study contributes to the accounting literature by providing practical evidence from the Egyptian environment as one of the emerging economies on the relationship between competitive strategy and tax avoidance practices, which contributes to explaining the controversy raised about it. Keywords: Cost leadership Strategy, Product Differentiation Strategy, Tax Avoidance Practices, Company Size, Political Connections.