جستجوی مقالات مرتبط با کلیدواژه « اجتناب مالیاتی » در نشریات گروه « حسابداری »

The purpose of this research was to investigate the effective internal and external factors in the tax avoidance process of companies listed in the Tehran Stock Exchange and to provide a suitable model in this field. To present the model, interpretive structural modeling method has been used. The results of interpretative structural modeling show that internal organizational factors in the process of tax avoidance include ownership structure and corporate governance, company size, financial leverage and internal information quality. Also, effective external organizational factors in this field include competition in the product market, financial constraints, corporate social responsibility, customer focus and social trust. After examining these factors, we presented the research model according to them. In addition, the results of the Meek Mak matrix analysis showed us that the ten factors related to the explanation of the influencing pattern on the tax avoidance process in listed companies are divided into three categories of penetrating, dependent and linked factors in terms of permeability and dependence. Factors of customer focus and social trust are dependent factors because they have low penetration power and high dependence power. The factors of corporate social responsibility, ownership structure, corporate governance and quality of internal information are influential factors or main drivers because they have high influence power and low dependence power. Also, the factors of financial leverage, company size, competition in the product market and financial limitations are the strategic variables of the research and are classified in the category of linked variables.

Due to emotional factors, optimism, limited rationality, time limitation, judgment and social factors, management shows various behavioral biases that can have long-term negative effects on investors and the company. From the point of view of shareholders, tax avoidance is not only justifiable but also desirable. On the other hand, in order to achieve the economic development of the country, the government must be able to finance its current expenses from tax revenues. Meanwhile, previous research shows that due to reasons such as tax avoidance and tax evasion, tax revenues constitute a small percentage of the country's income sources. This makes studies related to tax avoidance and the factors affecting it more important. Based on this, the main purpose of this study is to Investigating the effect of optimism, myopia and overconfidence behavioral biases on tax avoidance.The statistical population of the research includes the companies listed in Tehran Stock Exchange. Accordingly, by applying some conditions and constraints, 95 companies (950 observations) were selected from the statistical population over the period 2013-2022 and the relationships between the research variables were analyzed using static panel data and logistic regression method. The results of the hypothesis test show that overconfidence and management myopia variables have a direct and significant relationship with the dependent variable of tax avoidance while optimism variable has the opposite effect on this variable.

The present study analyzed the role of corporate governance mechanisms on the relationship between social responsibility information disclosure and corporate tax avoidance. For this purpose; The information of 132 companies admitted to the Tehran Stock Exchange for a five-year period (from the beginning of 2017 to the end of 2022), was extracted, the research variables were calculated, and the necessary statistical tests were performed. The current research method is descriptive-correlational and its design is experimental and using the post-event approach, in order to test the research hypotheses, multivariable linear regression was used, which was investigated and tested using statistical and econometric methods. Hypotheses have been discussed. Research findings; It indicates that the disclosure of social responsibility information has a negative and significant effect on tax avoidance, the independence of the board of directors has a positive and significant effect on the relationship between the disclosure of social responsibility information and tax avoidance, and management ownership has no effect on the relationship between the disclosure of social responsibility information and tax avoidance.

Tax avoidance is legal behavior; That is, economic agents try to reduce their tax debt by using loopholes in the tax law and revision in their economic decisions. Paying taxes causes the cash flow of the company to go out. For this reason, investing in tax plans has always been in the focus of company managers. The purpose of this research is to investigate the effect of institutional ownership, financial leverage and liquidity on tax avoidance in companies listed on the Tehran Stock Exchange. For this purpose, a sample of 97 companies admitted to the Tehran Stock Exchange between 2017-2023 was selected. The information was collected by using the data available in Rahvard Navin software and reviewing the reports and financial statements of the companies admitted to the Tehran Stock Exchange by referring to the official website of the Tehran Stock Exchange; And tests have been done using panel data econometric software. The results show: institutional ownership and liquidity have a negative and significant effect on tax avoidance. But financial leverage has a significant positive effect on tax avoidance.

The purpose of this research is to investigate the effect of institutional ownership, financial leverage and liquidity on tax avoidance with the moderating role of company size in companies listed on the Tehran Stock Exchange. For this purpose, a sample of 97 companies accepted in the Tehran Stock Exchange was selected between 2017-2023. The information was collected by using the data available in Rahvard Navin software and reviewing the reports and financial statements of the companies accepted in the Tehran Stock Exchange by referring to the official website of the Tehran Stock Exchange; And tests have been done using panel data econometric software. The results show: company size has a significant negative effect on the relationship between institutional ownership and tax avoidance. Also, company size has a significant negative effect on the relationship between liquidity and tax avoidance. The relationship between company size in the relationship between financial leverage and tax avoidance is significant and positive.

In financial reports, taxes indicate the government's share of the profits of companies. Tax avoidance means tax savings resulting from the reduction of public tax payments, the legality of which is sometimes doubted and is considered as the number of transactions to minimize tax liabilities. Companies have responsibilities towards stakeholders, society, and others, and the realization of this importance sometimes depends on compliance with other responsibilities, such as social responsibility and tax avoidance, which are criteria that can represent the accountability goals of managers in companies. The purpose of this study is to investigate the role of corporate social responsibility disclosure in relation between investment opportunities and tax avoidance .The study area is the accepted companies in Tehran Stock Exchange. The time domain of the study has been considered from 2016 to 2023. Based on the sample extraction conditions, 140 companies were analyzed. The purpose of this study is descriptive and the type of research is descriptive. EViews software was used for statistical analysis of data. In summary, the results of the statistical studies of these models showed that there is a significant relationship between investment opportunities and tax incentives. There is a positive and significant relationship between corporate social responsibility disclosure and tax avoidance. Disclosure of corporate social responsibility is effective in the relationship between investment opportunities and tax.

The purpose of the present study is to investigate the moderating effect of corporate governance on the relationship between the quality of independent audits and the tax gap in companies listed on the Tehran Stock Exchange.

A multivariate regression method based on combined data was used for data analysis. The statistical population of the research comprises the companies listed on the Tehran Stock Exchange and OTC.

The findings of the first hypothesis of the research show that there is a negative and significant relationship between the quality of independent auditing and the tax gap. In other words, increasing the quality of independent auditing reduces the tax gap. The results of the second hypothesis indicate that the moderating effect of corporate governance on the relationship between independent audit quality and the tax gap is positive and significant. This means that with the increase in corporate governance, the relationship between the quality of independent auditing and the tax gap intensifies.

To accurately diagnose tax issues, the Tax Administration should focus on the tenure and continuity of the relationship between audit institutions and companies. Companies can also utilize expert auditors from auditing organizations and seek accreditation from "A" rated institutions to enhance the quality of reported profits and earn investors' trust. The research's second hypothesis indicates a lack of proper corporate governance in Iran, suggesting the need to enhance corporate governance criteria as a monitoring mechanism.

Tax is one of important accounts in financial statement of firms. Tax avoidance is using of law for decreasing tax that financial and nonfinancial variables have effect on it. The purpose of this research is The Survey of relationship of type of shareholders (institutional and firm investors) and corporate tax avoidance and The Ratio of ‎cash flow Listed Companies in Tehran Stock Exchange. The research from the viewpoint of purpose is practical and from the viewpoint of execution method is descriptive-correlation. For this research 3 hypotheses is compiled. To conduct this research, we use regression models via Eviews 8 and spss 21 statistical software. This subject surveyed in Tehran Stock Exchange listed companies 134 since 2017-2023. The findings show that there is significant relationship among type of shareholders (institutional and firm investors) and corporate tax avoidance and The Ratio of ‎cash flow Listed Companies in Tehran Stock Exchange. Tax avoidance is the use of laws to reduce taxes that are affected by financial and non-financial variables. This research is to improve the tax compliance procedure of valuable companies.

The primary Purpose of the present research was to investigate the direct effect of labor costs on tax avoidance and the quality of financial and non-financial reporting. The secondary Purpose is to examine the indirect effect of labor costs on tax avoidance through the mediating role of financial and non-financial reporting quality.

To test the hypotheses, a sample of 105 companies over the period 2012-2021 was selected. Panel data regression analysis was used to analyze the data and examine the results.

The results indicated that labor costs improve the quality of financial and non-financial reporting. Furthermore, by enhancing reporting quality, labor costs indirectly decrease tax avoidance, although they do not directly affect tax avoidance.

The quality of financial and non-financial reporting mediates the relationship between labor costs and tax avoidance. 

Contribution: 

In addition to addressing the existing research gap, as this issue has not been previously investigated, this study highlights the importance of a company's entire labor force, not just the finance staff, in improving reporting quality. It emphasizes the role of the workforce in curbing tax avoidance.

The scope of this study is to investigate the effect of institutional shareholders' regulatory aspect on joint stock companies on topic of tax reductive policies. Since institutional shareholders are usually large and powerful shareholders of companies, it is natural that increase or decrease in their regulatory aspect has such a significant impact on managerial behaviors.

In this study, data from 83 companies listed in Tehran Stock Exchange between years 2012 and 2019 were gathered and analyzed.

Results of the first and the second hypotheses of the research indicate that there is an inverse and significant relation between institutional shareholders’ distraction and the effective rate of tax on cash and total book-tax differences, and the results of the third and the fourth hypotheses of the research indicate that in large corporations, relation between the mentioned variables is different.

The findings of the present study suggest that within the examined firms, the institutional shareholders’ distraction results in the equitable determination of tax liabilities, albeit coupled with tax evasion. Additionally, in larger corporations, the distraction and neglection of institutional shareholders contribute to the fair recognition and payment of taxes. This is attributed to the propensity of institutional shareholders to evade both the identification and settlement of tax obligations.

Contribution: 

In the context of this study, the influence of institutional shareholders’ distraction emerges as a novel variable. Given that this variable, which is a significant mechanism of corporate governance, has not been previously quantified in relation to tax avoidance, it offers a potential explanation for observed market phenomena.

Tax avoidance legally creates economic resources. Agency theory states that due to the conflict of interests between the manager and the owner, these resources lead to the manager's opportunistic behavior, such as empire-building. Attending to all the stakeholders is a must in the stakeholder theory and the purpose of social responsibility is to align the interests of managers and shareholders. Thus, the research motives to empirically investigate the relationship between tax avoidance and managerial empire-building by considering corporate social responsibility. The statistical sample of this research is by systematic elimination method and includes 729 firm-year observations obtained from companies admitted to the Tehran Stock Exchange (TSE) from 2011 to 2019. Examining the research hypotheses using multivariable regression showed that tax avoidance significantly increases managerial empire-building activities. In addition, it found that corporate social responsibility weakens the relationship between tax avoidance and managerial empire-building. The above findings are by the theoretical foundations available in the research literature of this field.

This study investigated the effect of accounting comparability on financial reporting quality and tax avoidance. Accounting comparability improves information environment. Increased financial reporting transparency caused by increased accounting comparability provides users a better understanding of the information content of financial reports, furthermore it reduces the opportunistic behaviour of managers. Meanwhile in reporting financial information for tax purposes transparent and comparable information plays an important role in in tax decisions.In this study by focusing on on an important aspect of financial reporting environment, that is accounting comparability, we are supposed to investigate the effects it could have on financial reporting quality and tax avoidance. To do so we have sampled out 110 companies listed with stock exchange. We have used multiple linear regression models to test the hypotheses. Our findings are indicative of positive relation between accounting comparability and financial reporting. the financial statement comparability as a governance mechanism prevents managers opportunistic behaviors including tax avoidance. quality as well as negative relation between accounting comparability and tax avoidance which are both in accordance with the hypotheses. based on the results of this study, when the quality of financial reporting, high and lower tax avoidance and tax avoidance, the capacity of accounting comparison improves the ability of users to identify similarities and differences between economic phenomena. As a result, consumers choose the best financial information that makes decisions more effective.

The present study was an attempt to investigate the impact of some factors on tax avoidance and present an optimal tax avoidance prevention model. The study is quantitative in terms of approach and falls within the category of library and documentary studies in terms of data collection method. Since the present library study is conducted using the real data of companies, the required data were collected from various sources such as financial statements, compact discs of the stock exchange market, the software developed by Tadbir pardaz IT group and the Rahavard-e Novin software. The population of the study includes 99 active companies listed on Tehran Stock Exchange. Accordingly, the financial data collected during 2008-2020 from companies listed on the Tehran Stock Exchange was annually studied. The researcher presented his final model after estimating 21 regressions using the Stepwise method. The results suggest that company complexity, corporate governance, accounting variables (quality of disclosure, fraudulent financial reporting, liquidity and intangible assets) and accounting income variables (quality of accruals, earning transparency and dividends) have a significant effect on tax avoidance.

Tax avoidance activities are basically known as methods to prevent the transfer of cash from shareholders to the government. The problem in this regard is that tax avoidance is not always in the interest of shareholders and opportunistic managers may use the excuse of avoidance. tax, direct or withdraw resources for personal benefits, which causes the increase of shareholders' expenses and as a result increases the expenses of tax avoidance to its interests. Based on this, in this research, the role of managers' self-interest on the relationship between tax avoidance and the value of companies listed on the Tehran Stock Exchange has been investigated. The statistical sample of this research consists of 618 observations (year-company) for 103 companies during the period of 1396 to 1401, which were selected by systematic elimination method. The results of the research have shown that the interaction of tax avoidance and managers' self-interest has a significant and negative effect on the value of companies listed on the Tehran Stock Exchange.

The purpose of this research is to investigate the impact of tax avoidance on the risk of future stock price fall considering the mediating role of disclosure quality. The current research is an applied and semi-experimental research, and its methodology is also post-event. The statistical sample of the research includes 108 companies admitted to the Tehran Stock Exchange, which were investigated during the years 1386 to 1401. In order to test the research hypotheses, structural equation modeling has been used using the partial least squares (PLS) method. The results of the analysis of the research hypotheses show that among the two criteria used to measure tax avoidance (including the effective tax rate and the tax book difference), only the effective tax rate has a significant effect on the risk of the future fall in stock prices. In general, the results of this research indicate the significance of the partial mediating role of disclosure quality on the relationship between tax avoidance (effective tax rate) and the risk of future stock price fall.

The purpose of the present research is to study the impact of gender diversity in board of directors on tax evasion considering the moderating role of social accountability in corporations accepted in Tehran Stock Exchange during 2014 to 2021.
The research statistical population consisted of all corporations accepted in Tehran Stock Exchange, among which 105 companies were chosen as the study sample. Multivariate linear regression statistical analysis was used for the research hypothesis testing. Panel data were used for the hypothesis testing.
The research results showed that gender diversity in board of directors has a significantly positive relation with social accountability. Moreover, gender diversity in board of directors has a significantly negative relation with tax evasion. Social accountability intensifies the correlation between gender diversity in board of directors and tax evasion.
With regard to the impact of gender diversity on board of directors, it is suggested to the managers, investors, and creditors to pay more attention to gender diversity in board of directors in order to avoid the abusive behavior of directors and corporate tax evasion. Besides, it is recommended to the tax auditors to monitor companies that have social irresponsibility because they have higher risk of tax evasion. Managers of corporations which have more social accountability can take measures to attract more investment by giving transparent financial statements and highlighting their accountability to the investors.

In this research, the moderating role of corporate governance power on the relationship between tax avoidance and profiteering of managers of companies listed on the Tehran Stock Exchange has been investigated. The statistical sample of this research consists of 618 observations (year-company) for 103 companies during the period of 2016 to 2016, which were selected by systematic elimination method. The results of the regression analysis on the combined data using the random effects estimation method indicate that corporate tax avoidance has a significant and positive effect on the discretion of managers in companies listed on the Tehran Stock Exchange, and the power of corporate governance on the relationship between tax avoidance and profit. The demands of managers of companies admitted to the Tehran Stock Exchange have a significant and moderating effect in the direction of weakening.

One of the sources of the government is collecting taxes from companies. Empirical evidence shows that companies try to reduce or postpone their income taxes. Tax avoidance is one of the tools that companies may use to reduce taxes when necessary. The purpose of this research is to investigate the effect of managers' narcissism on tax avoidance. For this purpose, the data related to the companies accepted in the Tehran Stock Exchange for the ten-year period between 1392 and 1401 were extracted for 95 companies and the statistical software Eviews 8 was used. The current research is an applied research from the aspect of the result. After the statistical analysis, the results of the research hypotheses indicate that managers' narcissism has a positive and significant effect on tax avoidance. This means that as the level of narcissism of managers increases, tax avoidance also increases.

Today, many companies are facing uncertainty due to political changes. Economic uncertainty makes current tax planning strategies ineffective and forces companies to increase tax avoidance. The aim of the current research is to investigate the financial constraints and its role on the relationship between the uncertainty of macroeconomic variables and tax avoidance.

The present research method is applied research and descriptive-correlation research group and the theoretical framework and background of the research is based on the library research method. The statistical population includes all companies accepted and active in the Tehran Stock Exchange from 2013 to 2020. Based on this, the statistical sample of the research is 163 companies using the method of systematic data removal. Data analysis was done with the help of Eviews12 software.

The results showed that there is no significant relationship between the uncertainty variable of exchange rate and the uncertainty variable of interest rate with tax avoidance of companies. But there is a positive and significant relationship between the uncertainty variable of the GDP rate and the uncertainty about the inflation rate with corporate tax avoidance. Also, the results show that financial restrictions did not have a significant effect on the relationship between the uncertainty of macroeconomic variables and tax avoidance.

Uncertainties of some macroeconomic variables are important criteria that have a significant impact on the tax avoidance of companies and their resource acquisition activities.

Contribution:

 When planning and making decisions, companies should take a special look at macroeconomic variables, especially the GDP rate and the inflation rate, as well as their fluctuations and trends.