Investigating the effect of internal audit on tax avoidance of companies listed on the Tehran Stock Exchange

ax avoidance is the result of the most important decisions of company managers, which can have favorable or unfavorable effects on the value of the company by preventing the transfer of company resources to the government. Managers can prevent the outflow of cash from the company by delaying the payment of taxes. This study investigates the effect of internal audit on tax avoidance of selected companies of Tehran Stock Exchange. The statistical population of this study is 105 companies listed on the Tehran Stock Exchange and to test the research hypotheses, the combined data regression test has been used. The research hypothesis was tested over a five-year period (2012 to 2016). The results indicate that internal audit has no significant effect on tax avoidance and also among the control variables, company size and return on assets have a positive and negative effect on respectively. Was tax evasion of the company.