Impact of dividend reduction on corporate tax avoidance

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Nourisefat Mina; Allahyari Abbas

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2019 | Volume:7 | Issue:28 Page(s): 215-224

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Information Journal Paper

Title

Impact of dividend reduction on corporate tax avoidance

Author(s)

Nourisefat Mina | Allahyari Abbas | Issue Writer Certificate

Keywords

DividendQ2

Avoid paying taxesQ1

Foreign directors' stocksQ1

Independence of the boardQ2

Abstract

The purpose of this research is to investigate the effect of Dividend reduction on tax avoidance of companies admitted to Tehran Stock Exchange. The statistical data from 2009 to 2016 were selected among the companies listed in Tehran Stock Exchange. Dividend Dividends and tax avoidance are among the variables in this research. The researcher selected the statistical sample through a knock-out method from all Tehran Stock Exchange companies 121 companies out of 710 companies as the statistical community. The research method was descriptive-analytical And historical data of research Refer to financial statements and company reports And statistical analysis was performed by Eviews software version 9. The results of the research show that Dividend reduction is effective in avoiding company tax payments. Therefore auditors of the Audit Organization of the whole country should pay attention to the share of shares so that they can play an effective role in reducing tax evasion.

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APA: Copy

Nourisefat, Mina, & Allahyari, Abbas. (2019). Impact of dividend reduction on corporate tax avoidance. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 7(28 ), 215-224. SID. https://sid.ir/paper/237925/en

Vancouver: Copy

Nourisefat Mina, Allahyari Abbas. Impact of dividend reduction on corporate tax avoidance. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2019;7(28 ):215-224. Available from: https://sid.ir/paper/237925/en

IEEE: Copy

Mina Nourisefat, and Abbas Allahyari, “Impact of dividend reduction on corporate tax avoidance,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 7, no. 28 , pp. 215–224, 2019, [Online]. Available: https://sid.ir/paper/237925/en

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