THE EFFECT OF PRODUCT MARKET COMPETITION ON TAX COMPLIANCE OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE

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MATOUFI ALIREZA; DEHGHANIAN FAEZEH

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Journal: MANAGEMENT ACCOUNTING Year:2018 | Volume:11 | Issue:37 Page(s): 107-119

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Information Journal Paper

Title

THE EFFECT OF PRODUCT MARKET COMPETITION ON TAX COMPLIANCE OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE

Author(s)

MATOUFI ALIREZA | DEHGHANIAN FAEZEH | Issue Writer Certificate

Keywords

TAXQ1

PRODUCT MARKET COMPETITIONQ1

TAX COMPLIANCEQ1

TEHRAN STOCK EXCHANGEQ2

Abstract

Competition in product market is very likely the most powerful force leading economy of the world toward efficiency in the world which can impact behavior of lack of financial compliance. The aim of this study was to evaluate PRODUCT MARKET COMPETITION on TAX compliance of companies listed on TEHRAN STOCK EXCHANGE. In this research PRODUCT MARKET COMPETITION is used as the independent variable and TAX compliance which is used as the dependent variable. The research in was conducted on the Stock Exchange companies during 2011-2016. The logistic regression model and regression analysis were used to analyze the data. The results showed a significant negative correlation between PRODUCT MARKET COMPETITION and TAX compliance.

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APA: Copy

MATOUFI, ALIREZA, & DEHGHANIAN, FAEZEH. (2018). THE EFFECT OF PRODUCT MARKET COMPETITION ON TAX COMPLIANCE OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE. MANAGEMENT ACCOUNTING, 11(37 ), 107-119. SID. https://sid.ir/paper/198771/en

Vancouver: Copy

MATOUFI ALIREZA, DEHGHANIAN FAEZEH. THE EFFECT OF PRODUCT MARKET COMPETITION ON TAX COMPLIANCE OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE. MANAGEMENT ACCOUNTING[Internet]. 2018;11(37 ):107-119. Available from: https://sid.ir/paper/198771/en

IEEE: Copy

ALIREZA MATOUFI, and FAEZEH DEHGHANIAN, “THE EFFECT OF PRODUCT MARKET COMPETITION ON TAX COMPLIANCE OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE,” MANAGEMENT ACCOUNTING, vol. 11, no. 37 , pp. 107–119, 2018, [Online]. Available: https://sid.ir/paper/198771/en

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