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

Due to the increased competition among organizations and their need to adapt to legal and environmental changes, tax avoidance has attracted growing attention at the organization level. From a social point of view, corporate tax avoidance prevents the financing of projects that are necessary for society. Therefore, tax avoidance leads to severe damages for the society. This issue has caused tax avoidance to become one of the main concerns of governments. Due to the importance of tax avoidance, many research has been conducted to explore the factors affecting it. However, the role of managers in the amount of tax avoidance has been neglected in the previous research. In particular, previous studies have not analyzed mediating variables such as corporate social responsibility which has a significant impact on the motives and decision-making. The concept of corporate social responsibility has become a central paradigm in the field of corporate governance in recent decades. Our study examines the direct and indirect relationship between institutional ownership and corporate tax avoidance using corporate social responsibility as a mediating variable.

The aim of this study was to explore the impact of corporate governance on the link between tax avoidance and managerial empire building. According to the theory of managers' personal considerations, managers may not always prioritize decisions that benefit shareholders, but rather focus on maximizing their own interests. The existing literature suggests that managerial aspirations for power can be heightened through corporate tax avoidance activities. Tax avoidance and corporate governance are identified as influential factors in the formation of managerial empires. To test the hypotheses, a sample of 119 companies listed on the Tehran Stock Exchange between 2015 and 2021 was selected. A multivariable regression model was employed in this study using the composite data method. The findings indicated that tax avoidance did not significantly contribute to the formation of managerial empires and corporate governance did not mediate the impact of tax avoidance on managerial empire building. Consequently, managers may refrain from tax avoidance and pursue alternative strategies for power acquisition in order to avoid negative perceptions. It is also noted that corporate governance guidelines were not fully implemented in the companies under study.

The present study investigates the effect of transactions with related parties, financial crisis and company size on tax avoidance with emphasis on the mediating role of profit management. This research is practical in terms of its purpose, and from the point of view of correlation methodology, it is causal type (post-event). The statistical population of the research is the companies admitted to the Tehran Stock Exchange, and using the systematic elimination sampling method, 133 companies were selected as the research sample in the 10-year period between 1391 and 1400. The results of the research show that transactions with related parties have an adverse effect on tax avoidance. However, profit management has a direct impact on tax avoidance. Also, transactions with related parties have a direct impact on profit management. Company size has a direct impact on earnings management. Transactions with related parties have an effect on tax avoidance with the mediation role of profit management.

Over the past decads,tax avoidance has captured numerous researcher’s attention .Tax avoidance is a crucial decision made by managers, which can have either positive or negative impacts on a company’s value through hindering the transferring of resources to the government .Hence ,managers can directly influence a company’s decisions. This article aims to discover the correlation between investment efficiency and tax avoidance regarding the auditor type in companies accepted in Tehran stock Exchange .The statistical sample includes 120 companies from 2013-2017 ,being analyzed via multivate regression and panel date. The research findings demonstrate that there is a significant yet negative relationship between investment efficiency and tax avoidance, and it indicated that the type of auditor could weaken this relationship.

Changes in the country's economic policies can change the company's economic environment. Potentially, the uncertainty about future government policies affects the tax decisions of companies. Uncertainty about the government's economic policies can affect the level of excess cash flows. Uncertainty is always associated with creating some kind of risk for the company and can affect the company's sales and change the level of cash flows entering the organization. Also, the uncertainty of the economic policy can lead to the possible change of the government's tax policies and by changing the tax laws, reduce the tax avoidance activities in the company.The purpose of the research is to examine the relationship between tax avoidance and the value of excess cash flows by examining the moderating role of economic policy uncertainty in companies listed on the Tehran Stock Exchange. The statistical population of the current research consists of 140 companies admitted to the Tehran Stock Exchange during the years 2013 to 2019 after applying the existing restrictions. Multiple linear regression model was used to test the hypotheses.The results show that there is a significant relationship between tax avoidance and the value of excess cash flows. Tax avoidance activities can increase the value of excess cash flows for companies. The findings showed that economic policy uncertainty increases the relationship between tax avoidance and the value of excess cash flows. In years when there is economic policy uncertainty, the company's tax avoidance activities are more and the value of excess cash flows is higher.

The 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.

The social responsibility of companies is one of the most effective components of business ethics that deals with the role of companies in the community. Social responsibility for companies is a set of duties and obligations that the company must fulfill to maintain, care and assist the community in which it operates. This study examines the relationship between corporate social responsibility and tax avoidance, emphasizing the role of corporate governance quality in accepted companies in Tehran Stock Exchange. This research is an applied and descriptive research. The statistical population of the study consists of companies listed in the Tehran Stock Exchange over a period of 2014-2019, which was determined by the systematic removal method, as the statistical sample of 127 companies. To test the research hypotheses, the multifunctional regression method is used using combined data. The results show that there is a negative and significant relationship between the performance of the company's social responsibility and tax avoidance. The quality of corporate governance also plays a mediator in the relationship between the performance of the company's social responsibility and tax avoidance.

The purpose of this study is to investigate the effect of dividend reduction and corporate tax avoidance on the Stock price crash risk. Two measures of negative skewness coefficient and low to high volatility were used to measure the stock price crash risk. In this regard, the financial data of 131 companies during the period 2014-2019 have been extracted and analyzed by systematic elimination method as a statistical sample of research. Statistical analysis was performed using Eviews9 software at 95% confidence level and panel data and linear regression model were used to test the hypotheses. F-Limer (Chow) and Hausman statistics were used to determine how the regressions fit. The normality of the error distributions was evaluated by the Jarkue-Bera test, the residual independence was estimated by the Durbin-Watson statistic, and the test of variance by the Bartlett test. The results showed that there is no significant relationship between dividend reduction and the stock price crash risk according to both mentioned criteria in companies. Based on the results of the third hypothesis test (taking into account the first index of stock price risk), the ratio of independent directors intensified the direct relationship between the decrease in dividend yield and the Stock price crash risk. Finally, the level of tax avoidance is directly related to stock price crash risk in companies. This result shows that tax avoidance has led to the accumulation of bad news in the company, which with the disclosure of this news leads to a decrease in stock prices.

One of the factors that exacerbate stock price volatility is the constraint on financing, while tax avoidance facilitates the development and expansion of profit management and maintenance activities and the dissemination of negative news over a longer period of time. This news may one day be released on the market and may increase the risk of future stock price crashes. On the basis of the present study, the data of 165 active companies in Tehran Stock Exchange were examined in order to investigate the effect of restriction of financing on the risk of falling stock market prices and the role that tax avoidance can play as an intermediary variable. The research sample was selected between 2013 and 1977 and then multivariate regression of panel data model and generalized least squares (GLS) method was used to test the research hypotheses. The findings indicate that the restriction on financing has a direct impact on the risk of falling stock prices and tax avoidance can also increase the risk of falling stock prices.

Higher managerial ability and authority could lead to both higher efficiency for the firm and/or opportunistic behavior by manager. We are supposed to investigate the effect the managerial ability might have on tax avoidance and investment efficiency relationship. To do so we applied Demerjian et al (2012) and Richardson (2006) models to respectively proxy for manageria ability and investment efficiency. Tax avoidance is measured using cash effective tax rate (CETR). We sampled out 152 firms listed with Tehran Stock Exchange from 2009 to 2018. Contrary to our expectation, increased tax avoidance does not lead to less investment efficiency at lower levels of managerial ability. However, Benefiting from high ability managers, firms would enjoy higher investment efficiency when tax avoidance increases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Despite the importance of the issue of the dynamics of shareholders general meetings, little research has been done in this regard, and the theoretical findings have also predicted the inconsistency outcomes. The purpose of this study is to investigate the relationship between the shareholder participation in the general meeting of shareholders with financial and tax performance. In this regard, three criteria have been used to measure the return on assets, return on equity returns, and Tobin's Q ratio for measuring financial performance and tax avoidance criteria for measuring tax performance. This research is descriptive-correlative manner. Using the multivariate regression model, the results of the survey of 95 companies listed in the Tehran Stock Exchange between 2009 and 2017 show a positive and significant relationship between the shareholder's participation rate and the firm's performance. Thus, in companies with more dynamic meetings, the rate of return on assets, return on equity and Tobin's Q ratio is higher. In addition, the results show that there is no meaningful relationship between the amount of shareholders participating in the general meeting of shareholders and tax avoidance.

The purpose of this research is to investigate the relationship between tax avoidance and stock price crash risk for the companies listed in Tehran Stock Exchange (TSE). Besides, this research is to study the role of managerial ability on the relationship between tax avoidance and stock price crash risk. As a result, it utilizes NCSKEW, EXTR_SIGMA, and DUVOL as proxies for stock price crash risk. The research population consists of total companies listed in TSE and statistical sample consisting 103 companies listed in TSE which have been studied during 2008 to 2015. The multivariate linear regression is used for testing hypotheses of the research. The results suggest that there is a positive relationship between tax avoidance and stock price crash risk proxies. Also, the results showed that managerial ability has not a moderating role in the relationship between tax avoidance and stock price crash risk

The purpose of this research is to investigate the relationship between the dimensions of corporate governance and tax avoidance in accepted companies on Tehran stock exchange. The used data, from the accepted companies in Tehran stock exchange, have been elicited during 2005 to 2013. This study used multivariate regression model for analyzing data and testing hypothesis .the results from testing the hypothesis of the research show that there is no significant correlation between the proportion of outside board members with their tax avoidance and also there is no significant relationship among the ownership and authority of government into company and tax avoidance of companies .other hypothesis of this research suggest that there is a positive and meaningful relationship between the volatility of returns and, high commercial risk, remuneration of the board, the shares owned by board members and free float stock percentage with tax avoidance and there is a negative and meaningful relationship between low commercial risk , CEO separation from members and institutional shareholders ownership with tax avoidance , and it is approved at confirmed confidence level of 95 %.

The aim of this study is to investigate the relationship between tax avoidance and firm value with an emphasis on agency cost and disclosure quality of firms listed in Tehran Stock Exchange. The sample of this study consists of 68 firms for the period 2004 to 2015.This study is applied in purpose and correlation- descriptive in method. In this study to test the hypotheses, multivariate linear regression model is used. To test the models, the Chaw test was firstly used and it was indicated that Panel method should be applied. Then, Hausman test was applied for incorporating Panel method’s random effects or proof effects. The results indicate that regardless of agency costs and quality of disclosure, there is no significant relationship between tax avoidance and firm value. On the other hand, tax avoidance has no significant impact on agency costs. Also the results of this study indicate that the firm’s disclosure quality has significant effect on the relationship between tax avoidance and firm value.

The purpose of this study was to investigate the influence of independent board members on the relationship between tax avoidance and the risk of falling stock prices of listed companies in Tehran Stock Exchange. To test the hypothesis, 80 companies participated in a 6-year period (2007-2012). To test the hypothesis, a hybrid data model is used.
The results show that there is no meaningful relationship between effective rate of tax in cash and long term tax in cash with the risk of falling stock prices, but there is a significant reverse relationship between the effective rate of commitment tax and long-term commitment tax with the risk of falling stock prices

This paper discuses twelve different methods of value added tax evasion and explores solutions for preventing each one. The solutions that are suggested are as followed: determining reasonable tax rates, preventing multiplicity in tax rates, improving social norms and tax culture, investing in four parts of technology (Facility, Ability, Framework and Fact), creating a suitable database and harmonized operation of other related organizations.