Effect of Dividend Dividends on Company Tax Exclusion: Considering the Shareholder Value

Therefore, the purpose of this study is to determine the effect of dividend dividend on company tax avoidance: based on the value of shareholders. The present study was carried out using multi-variable regression and combined data for the period of 2009- 2017 of active companies listed in Tehran Stock Exchange. The results indicate that profit sharing has a negative impact on tax evasion. Research findings also show that corporate governance, including non-executive directors and the independence of the board of directors, has an impact on tax avoidance, and ultimately, corporate governance has been identified as affecting the relationship between profit sharing and tax evasion.