The importance of the Quality of the Internal Information Environment in Tax Avoidance

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KARAMI GHOLAMREZA; Firouznia Amir; Kalhor Hamid

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Journal: The Financial Accounting and Auditing Researches Year:2020 | Volume:12 | Issue:45 Page(s): 47-79

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Title

The importance of the Quality of the Internal Information Environment in Tax Avoidance

Author(s)

KARAMI GHOLAMREZA | Firouznia Amir | Kalhor Hamid | Issue Writer Certificate

Keywords

quality of internal information environmentQ1

tax avoidanceQ1

tax riskQ1

management prediction accuracyQ1

renewal of financial statementsQ1

Abstract

A high quality internal information environment reduces information asymmetry, improves information coordination between different business units, and ultimately improves the efficiency of corporate tax planning. The main purpose of this study is to investigate the effect of internal information quality on tax avoidance on companies listed in Tehran Stock Exchange. The criteria used to measure the internal information environment are the accuracy of management forecasts and non-renewal of financial statements and the criterion for measuring tax avoidance is effective tax rate. Multiple linear regression models were used to test the research hypotheses. The results of a survey of 142 companies listed on the Tehran Stock Exchange and 977 observations of the company indicate that when measuring the quality of the internal information environment the "management forecast accuracy" criterion is used, the internal information environments with Higher quality has been associated with higher tax avoidance. In addition, when using the criterion of "non-submission of financial statements", there was no significant relationship between the quality of the internal information environment and tax avoidance. The findings showed that when measuring the quality of the internal information environment using the “ management prediction accuracy” criterion, higher-quality internal information environments had lower tax risk. Thereafter, no significant relationship was observed between the quality of the internal information environment and the tax risk when using the "non-submission of financial statements" criterion.

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APA: Copy

KARAMI, GHOLAMREZA, Firouznia, Amir, & Kalhor, Hamid. (2020). The importance of the Quality of the Internal Information Environment in Tax Avoidance. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 12(45 ), 47-79. SID. https://sid.ir/paper/197991/en

Vancouver: Copy

KARAMI GHOLAMREZA, Firouznia Amir, Kalhor Hamid. The importance of the Quality of the Internal Information Environment in Tax Avoidance. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2020;12(45 ):47-79. Available from: https://sid.ir/paper/197991/en

IEEE: Copy

GHOLAMREZA KARAMI, Amir Firouznia, and Hamid Kalhor, “The importance of the Quality of the Internal Information Environment in Tax Avoidance,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 12, no. 45 , pp. 47–79, 2020, [Online]. Available: https://sid.ir/paper/197991/en

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