The investigating of the role of the board in tax avoidance firms listed in the Tehran Stock Exchange

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KHAJAVI SHOKROLLAH; VALIPOUR HASHEM; Kavianifard Hashem

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

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Paper Information

Journal: JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE Year:2018 | Volume:5 | Issue:2 (17) Page(s): 59-84

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Title

The investigating of the role of the board in tax avoidance firms listed in the Tehran Stock Exchange

Author(s)

KHAJAVI SHOKROLLAH | VALIPOUR HASHEM | Kavianifard Hashem | Issue Writer Certificate

Keywords

Tax avoidanceQ2

disclosure of uncertainty over the firm's tax positionQ1

boards of director's remunerationQ1

Diversity of genderQ1

Abstract

Firms avoid tax in different ways and there are many factors which have affect Tax avoidance. In this paper, the main emphasis is on the effect and role of board in Tax avoidance. A sample including109 firms in Tehran securities exchange from 1390 to 1395 was selected. By collecting data in relation to the variables of boards of director's remuneration, disclosure of uncertainty over the firm's tax position and Diversity of gender of board, the effect of such variables on Tax avoidance measures was determined. The results of this study show that disclosure of uncertainty has a direct effect on Tax avoidance. This shows when the board and managers disclose uncertainty, it is indicative of tax aggressive behavior and Tax avoidance. Remuneration incentive of board also has a direct effect on Tax avoidance. But with regard to the Diversity of gender of board members which include men and women, the presence of women has not led to a reduction in Tax avoidance. The other results suggest a direct effect of the size and fixed assets ratio on Tax avoidance.

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APA: Copy

KHAJAVI, SHOKROLLAH, VALIPOUR, HASHEM, & Kavianifard, Hashem. (2018). The investigating of the role of the board in tax avoidance firms listed in the Tehran Stock Exchange. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, 5(2 (17) ), 59-84. SID. https://sid.ir/paper/362784/en

Vancouver: Copy

KHAJAVI SHOKROLLAH, VALIPOUR HASHEM, Kavianifard Hashem. The investigating of the role of the board in tax avoidance firms listed in the Tehran Stock Exchange. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE[Internet]. 2018;5(2 (17) ):59-84. Available from: https://sid.ir/paper/362784/en

IEEE: Copy

SHOKROLLAH KHAJAVI, HASHEM VALIPOUR, and Hashem Kavianifard, “The investigating of the role of the board in tax avoidance firms listed in the Tehran Stock Exchange,” JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, vol. 5, no. 2 (17) , pp. 59–84, 2018, [Online]. Available: https://sid.ir/paper/362784/en

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