Interaction Motivation and Opportunity Action to Plan Tax Evasion and Present A New Model of Corporate Tax Evasion

In this study, the motivational action and planning opportunity in tax evasion of companies with financial constraints are investigated and also a new model is presented to identify companies with tax evasion.

The data in this study are measured through 16 models. The research period is 10 years from 2009 to 2019 for companies listed on the Tehran Stock Exchange. Data were collected through the website of the Tehran Stock Exchange, corporate financial statements and new mortgage software. R software was also used to analyze the data and fit them into 9 research hypotheses.

In general, this study showed that the financial crisis in companies will cause tax evasion in the next period. The research results also indicate that there is no opportunity for tax planning in companies that are in financial crisis.

The results showed that there is no significant relationship between financial constraints and tax planning opportunity with corporate tax evasion; Companies in financial crisis will have more tax evasion in the next period; Companies that have a financial crisis and have more tax evasion in the next period do not have more tax planning opportunities; There is a significant relationship between financial constraints and corporate tax evasion.

Contributions:

Knowledge enhancement of these results is considered from two dimensions. In the first dimension, attention to the economic crisis created for Iran due to international sanctions and a special look at tax revenues and other non-oil revenues as the first revenue of the country in the budget of 1400; And the second dimension refers to the specialized issue related to tax evasion of some companies. The results of this study also help tax auditors to identify companies that are evading taxes due to financial constraints.