Relationship between Social Capital and Tax Avoidance in Companies in Tehran Stock Exchange

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

BARZEGAR GHODRATOLLAH; Ebrahimi Jamil

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2019 | Volume:10 | Issue:2 (37) Page(s): 183-220

Download Full-Text

Persian Verion

View:

640

Download:

Cites:

Information Journal Paper

Title

Relationship between Social Capital and Tax Avoidance in Companies in Tehran Stock Exchange

Author(s)

BARZEGAR GHODRATOLLAH | Ebrahimi Jamil | Issue Writer Certificate

Keywords

Tax AvoidanceQ4

Social CapitalQ4

Peer CompaniesQ4

Social NormsQ4

Abstract

Objective: This study aimed to investigate the relationship between Social Capital and Tax Avoidance of the companies listed in the Tehran Stock Exchange, TSE, in the years 2005-2016. Method: In this study, a sample consisting of 103 companies was reviewed by document mining method, and inferential data analysis method was used to analyze the data. Eviews software and Panel Data method were used to test the research hypothesis. Result: Findings showed that there is no relationship between Social Capital and Tax Avoidance in the TSE. The results also indicated that Social Capital has a negative correlation with Tax Avoidance based on tax expense. However, this relationship is not significant, and also, Social Capital is not related to the amount of tax payment of company. Conclusion: The results indicate that companies do not consider the external environment and the society in which they are active, when they are involved in taking internal decisions such as Tax Avoidance, and that low and high levels of Social Capital cannot affect the decisions on corporate Tax Avoidance in the firms.

Cites

A Model for Social Capital and the Capital Cost

References

No record.

Cite

APA: Copy

BARZEGAR, GHODRATOLLAH, & Ebrahimi, Jamil. (2019). Relationship between Social Capital and Tax Avoidance in Companies in Tehran Stock Exchange. JOURNAL OF ACCOUNTING KNOWLEDGE, 10(2 (37) ), 183-220. SID. https://sid.ir/paper/163455/en

Vancouver: Copy

BARZEGAR GHODRATOLLAH, Ebrahimi Jamil. Relationship between Social Capital and Tax Avoidance in Companies in Tehran Stock Exchange. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2019;10(2 (37) ):183-220. Available from: https://sid.ir/paper/163455/en

IEEE: Copy

GHODRATOLLAH BARZEGAR, and Jamil Ebrahimi, “Relationship between Social Capital and Tax Avoidance in Companies in Tehran Stock Exchange,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 10, no. 2 (37) , pp. 183–220, 2019, [Online]. Available: https://sid.ir/paper/163455/en

Related Journal Papers