IDENTIFYING AND EXPLAINING THE EFFECTIVE FACTORS ON THE TAX MANAGEMENT

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POURHEIDARI OMID; SARVESTANI AMIR

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2013 | Volume:4 | Issue:12 Page(s): 89-110

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Title

IDENTIFYING AND EXPLAINING THE EFFECTIVE FACTORS ON THE TAX MANAGEMENT

Author(s)

POURHEIDARI OMID | SARVESTANI AMIR | Issue Writer Certificate

Keywords

EFFECTIVE TAX RATEQ2

TAX MANAGEMENTQ2

FIRM CHARACTERIS-TICSQ3

INDUSTRY TYPEQ3

INSTITUTIONAL OWNERSHIPQ2

Abstract

Income tax appears in the income statement and has a major impact on the amount of net profit. In this paper, the effect of FIRM CHARACTERIS-TICS, INDUSTRY TYPE and INSTITUTIONAL OWNERSHIP on the management that cost is investigated. The criterion that used to measuring TAX MANAGEMENT is EFFECTIVE TAX RATE (ETR). The panel data method is used to analyze the data. Findings of investigating 75 firms in the 2003 to 2011 show that firm size will negatively affect the EFFECTIVE TAX RATE, which confirms the political power theory in Iran. Also, a significant positive relationship was observed between debt ratio, inventory intensity and capital intensity with EFFECTIVE TAX RATE. However, there is no significant relationship between firm growth opportunities and life with EFFECTIVE TAX RATE. The findings indicate that INDUSTRY TYPE has a significant effect on the EFFECTIVE TAX RATE. Furthermore, the results evidence that INSTITUTIONAL OWNERSHIP negatively affect the EFFECTIVE TAX RATE of firms. This result suggests that institutional owners play an aggressive role in TAX MANAGEMENT.

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APA: Copy

POURHEIDARI, OMID, & SARVESTANI, AMIR. (2013). IDENTIFYING AND EXPLAINING THE EFFECTIVE FACTORS ON THE TAX MANAGEMENT. JOURNAL OF ACCOUNTING KNOWLEDGE, 4(12), 89-110. SID. https://sid.ir/paper/163548/en

Vancouver: Copy

POURHEIDARI OMID, SARVESTANI AMIR. IDENTIFYING AND EXPLAINING THE EFFECTIVE FACTORS ON THE TAX MANAGEMENT. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2013;4(12):89-110. Available from: https://sid.ir/paper/163548/en

IEEE: Copy

OMID POURHEIDARI, and AMIR SARVESTANI, “IDENTIFYING AND EXPLAINING THE EFFECTIVE FACTORS ON THE TAX MANAGEMENT,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 4, no. 12, pp. 89–110, 2013, [Online]. Available: https://sid.ir/paper/163548/en

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