The Impact of Stock Liquidity on Tax Non-Compliance in Companies Listed in Tehran Stock Exchange

An important part of the country's tax revenue comes from corporate income tax payments. This can be reduced through non-compliance with taxes. Due to the importance of this topic, the current research has been tested for 5 years with the aim of the effect of stock liquidity on tax non-compliance in companies listed in Tehran Stock Exchange between 2018 and 2022. The research method is correlation based on statistical regression test and based on panel data. In this research, the statistical population of this research is made up of all the companies listed in Tehran Stock Exchange, which were selected by the method of systematic removal of 90 companies. The results of this research regarding the first hypothesis show that the liquidity of stocks has a direct and significant effect on the effective tax rate. Also, the analysis regarding the second hypothesis showed that the liquidity of shares has a direct and significant effect on tax revenue.