Characterization of the Mediating and Moderating Variables of the Company's Value Response to Tax Avoidance Practices: Does the Analysis Vary Across the Stages of the Company's Life Cycle? An Empirical Study on the Egyptian listed companies In the light of adoption of many financial market desetions on the usefulness of accounting information which of course based on administrative practices- as an important criterion for the quality of that decesions . Accounting literature worked on studying and analyzing tax avoidance practices, as one of the important manegerial practices in many environments which referred to the variance of these practices to the variance of the companies attributes which related by logic to the phase of every company's life cycle which in turn represents an important result of Interactions between internal strategic options and the external operating environment، that mean the probability of instability avoidance practices during the different stages of the company's life cycle, this is where the current research using the (Dickinson, 2011) model , who claims that cash flow patterns provide a powerful agent for the stages of its life cycle- As a first goal for researchers to find out the nature of avoidance practices in the Egyptian market through the different phases. In addition to testing the extent of the company's value response for those practices as a second goal. However, the relevant literature varies about the value response hypothesis in this regard, It is what prompted researchers to shift their research from simply studying the statistical relation between two variables, the avoidance and value, to imperativness to study one of the two matters - may be both- Firstly, How avoidance practices affect value, which means finding the intervening variable or variables for this relation. Secondly, Conditional factors for that relationship, there has always been a discrepancy in experimental results for this relationship, to use the researchers for that Conditional mediation model which return to (Hayes, 2017), through testing "the free flow investment efficiency" as a mediator variable conveys the impact of avoidance practices mesured by avoidance to value , conditional by "Growth opportunities and managerial opportunism"، On the path of free-flow investment efficiency and the conditionality of information symmetry and company's reputation on the direct path" avoidance to value". and by depending on 1521 observations as a representative of the Egyptian corporate population and distributed across various sectors during the period 2010_2022, The research found evidence that avoidance practices vary depending on the stage the company is going through، to become clear in general that the direction of avoidance averages on both scales is consistent, and by that the growth stage is the stage in which Egyptian companies most practice avoidance and the introduction and decline stages are the lowest in these practices. Also the research found the significance of indirect path in the research model, At the overall level of the sample at significance level 10%, which means the significant effect of avoidance practices_ through efficient free flow investing conditional by managerial opportunism, growth opportunities and Information symmetry_ negatively on value, and it has no significance at different stages, and also the Egyptian market responds negatively to avoidance practices with the effectiveness of the regulatory effect of reputation and asymmetry on the direct impact on the stage of fluctuation over the rest of the stages.