Political Costs and Tax Gap

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QADERI BAHMAN; DIDAR HAMZEH; KAFAMI MEHDI

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Journal Paper

Paper Information

Journal: Journal of Empirical Research in Accounting Year:2019 | Volume:8 | Issue:32 Page(s): 161-193

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Information Journal Paper

Title

Political Costs and Tax Gap

Author(s)

QADERI BAHMAN | DIDAR HAMZEH | KAFAMI MEHDI | Issue Writer Certificate

Keywords

Political HypothesesQ1

Political CostsQ2

Tax AvoidanceQ1

Tax EvasionQ1

Tax GapQ1

Abstract

This research aims to examine the relation between Political Costs and Tax Gap using structural equation modeling approach. The sample consists of 66 firms listed in Tehran Stock Exchange for the period from 2006 to 2013. Political Costs are measured using the observable variables such as capital intensity, concentrate rate, firm size, employee intensity and risk, and Tax Gap is measured using the difference between determined tax and declared tax. In addition, this study considers profitability and leverage ratio as control variables. The results indicate that there is no significant relation between Political Costs and Tax Gap, therefore, there is no empirical evidence on the relation between Political Costs and the Tax Gap in Tehran Stock Exchange.

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APA: Copy

QADERI, BAHMAN, DIDAR, HAMZEH, & KAFAMI, MEHDI. (2019). Political Costs and Tax Gap. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 8(32 ), 161-193. SID. https://sid.ir/paper/383661/en

Vancouver: Copy

QADERI BAHMAN, DIDAR HAMZEH, KAFAMI MEHDI. Political Costs and Tax Gap. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2019;8(32 ):161-193. Available from: https://sid.ir/paper/383661/en

IEEE: Copy

BAHMAN QADERI, HAMZEH DIDAR, and MEHDI KAFAMI, “Political Costs and Tax Gap,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 8, no. 32 , pp. 161–193, 2019, [Online]. Available: https://sid.ir/paper/383661/en

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