Evaluating the tax coincidance and income – cost matching during firms Life cycle

Economically, sustainable income is a key issue for governments. They try to compensate the expenses by tax revenues. This is regarded as an index of social sustainability and political security.One of the government goals is tax collection coinciding with giving services. Companies have different symmetry of time for receiving services and paying taxes at different stages of their life,Therefore, the purpose of this study is the evaluating of tax coinciding and expense matching through the life cycle of firms. Data from 88 companies listed in Tehran Stock Exchange during the period 2011-2017 were used to test the hypotheses.The results show that firstly,there is a meaningful relationship between matching of incomes and costs in the growth and maturity stage but it isnot found in the declining one. secondly, tax coincidance at the growth and maturity stage of the firms life cycle is significantly different, but in the decline stage, no significant difference was found.Thirdly,tax coincidance of firms with high matching degree in costs is more than that of the low matching degree costs .finally,tax coincidance of the firms in declining stage with high matching in costs is less than that of low matching degree.