Investigating the Effect of Effective Tax rate and Quality of Corporate Governance on Tax Avoidance in Companies Listed on the Tehran Stock Exchange
| Autor: | Ali Namazian, Omid Pourheidari, Hadis Zeinali |
|---|---|
| Jazyk: | perština |
| Rok vydání: | 2023 |
| Předmět: | |
| Zdroj: | راهبرد مدیریت مالی, Vol 10, Iss 4, Pp 177-196 (2023) |
| Druh dokumentu: | article |
| ISSN: | 2345-3214 2538-1962 |
| DOI: | 10.22051/jfm.2022.34226.2471 |
| Popis: | AbstractThe current study, examined the effect of effective tax rates and the quality of corporate governance on tax avoidance. The measure of tax avoidance is the difference between accounting profit and taxable profit. Also, in order to homogenize, the variable is divided by the book value of total assets. The research sample includes 100 companies listed on the Tehran Stock Exchange for the period between 2003 to 2018. Data were analyzed using multivariate regression. The findings showed that there is a significant positive relationship between the effective tax rate and tax avoidance of companies listed on the stock exchange. So, by increasing the effective tax rate, the companies tax avoidance increases, but by adding the corporate governance quality variable to the above relationship, there will be no significant effect on the relationship between effective tax rates and tax avoidance. Considering the effect of effective tax rate on tax avoidance, it is expected that by increasing the effective tax rate companies will take action against tax avoidance, but because corporate governance quality has no effecet on the relationship, tax avoidance does not reduce. Also, the size of the company, tangible fixed assets and assets return rate, reduce, and the life of the company increases tax avoidance. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
|