THE EFFECT OF CORPORATE GOVERNANCE ON TAX COMMITMENT AGGRESSIVENESS IN TEHRAN STOCK EXCHANGE MARKET (TSEM)

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SEPASI SAHAR; FATHEE ZAHRA

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

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Journal: MANAGEMENT ACCOUNTING Year:2015 | Volume:8 | Issue:25 Page(s): 49-59

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Information Journal Paper

Title

THE EFFECT OF CORPORATE GOVERNANCE ON TAX COMMITMENT AGGRESSIVENESS IN TEHRAN STOCK EXCHANGE MARKET (TSEM)

Author(s)

SEPASI SAHAR | FATHEE ZAHRA | Issue Writer Certificate

Keywords

BOARD STRUCTUREQ2

TAX COMMITMENT AGGRESSIVENESSQ2

CORPORATE GOVERNANCEQ2

Abstract

Taxes are a motivating factor in many corporate decisions. Recent evidence shows that managerial actions designed solely to minimize corporate taxes through tax aggressive activities. This study was designed to investigate the relationship between some of the features of CORPORATE GOVERNANCE as (Board of duty, Change of Board of Directors and the dual role of Chairman) on TAX COMMITMENT AGGRESSIVENESS has been studied. The sample included 97 companies listed in Tehran Stock Exchange during the 2009-2012 and the statistical methods used in the logistic regression model. The results of the study suggest that Board of duty, Change of Board of Directors and the dual role of Chairman is not significantly influence the on TAX COMMITMENT AGGRESSIVENESS. But while the tax rate and return on assets, respectively, the relation a negative and a positive on tax aggressiveness.

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APA: Copy

SEPASI, SAHAR, & FATHEE, ZAHRA. (2015). THE EFFECT OF CORPORATE GOVERNANCE ON TAX COMMITMENT AGGRESSIVENESS IN TEHRAN STOCK EXCHANGE MARKET (TSEM). MANAGEMENT ACCOUNTING, 8(25), 49-59. SID. https://sid.ir/paper/198940/en

Vancouver: Copy

SEPASI SAHAR, FATHEE ZAHRA. THE EFFECT OF CORPORATE GOVERNANCE ON TAX COMMITMENT AGGRESSIVENESS IN TEHRAN STOCK EXCHANGE MARKET (TSEM). MANAGEMENT ACCOUNTING[Internet]. 2015;8(25):49-59. Available from: https://sid.ir/paper/198940/en

IEEE: Copy

SAHAR SEPASI, and ZAHRA FATHEE, “THE EFFECT OF CORPORATE GOVERNANCE ON TAX COMMITMENT AGGRESSIVENESS IN TEHRAN STOCK EXCHANGE MARKET (TSEM),” MANAGEMENT ACCOUNTING, vol. 8, no. 25, pp. 49–59, 2015, [Online]. Available: https://sid.ir/paper/198940/en

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