Investigating the effect of the number of board meetings on tax evasion of companies listed on the Tehran Stock Exchange
Tax expense is an effective expense that reduces a company's profits, so tax planning is a way to increase reported profits. Management does tax planning because the cost of this component is very high and the company does not directly benefit from the taxes paid. The decision to evade taxes in a company is a risk-return model. Managers have a significant influence on the level of tax evasion in a company. Most of the literature focuses on the relationship between owners and managers in influencing tax avoidance decisions and how the compensation of board members affects decisions. Therefore, the purpose of the research is to investigate the effect of the number of board members on tax evasion of companies listed on the Tehran Stock Exchange. All the companies admitted to the Tehran Stock Exchange between 2010 and 2019, after applying these conditions, 186 companies were selected as the research sample. The results of the research hypothesis test showed that the number of board meetings has a significant effect on tax evasion.
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