Evaluating Tax Persistence and Future Tax Risk of Firms by Emphasizing on Ownership Type

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Darash fereshte; VAEZ SEYED ALI; BASIRAT MEHDI; Kaab Amir Ahmad

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

Journal Paper

Paper Information

Journal: Journal of Tax Research Year:2019 | Volume:26 | Issue:40 (88) Page(s): 185-204

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Information Journal Paper

Title

Evaluating Tax Persistence and Future Tax Risk of Firms by Emphasizing on Ownership Type

Author(s)

Darash fereshte | VAEZ SEYED ALI | BASIRAT MEHDI | Kaab Amir Ahmad | Issue Writer Certificate

Keywords

Agency TheoryQ1

Effective Tax RateQ1

Tax PersistenceQ1

Future Tax RiskQ1

Government OwnershipQ2

Abstract

According to Agency Theory, one of the objectives of earning management is, to reduce liabilities and tax payments through minimizing the Effective Tax Rate. Either, by short-term and opportunistic goals or by reducing long-term taxes and creating firm value, tax strategies reduce the Effective Tax Rate. The purpose of this paper is to determine the effect of Effective Tax Rates on Tax Persistence and Future Tax Risk of the firms listed in the Tehran Stock Exchange for the period of 2008 to 2017. The data has been analyzed using a sample of 159 firms which are selected through Systematic Elimination Method. We found that firms having higher tax rates have higher Tax Persistence.

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APA: Copy

Darash, fereshte, VAEZ, SEYED ALI, BASIRAT, MEHDI, & Kaab Amir, Ahmad. (2019). Evaluating Tax Persistence and Future Tax Risk of Firms by Emphasizing on Ownership Type. TAX JOURNAL, 26(40 (88) ), 185-204. SID. https://sid.ir/paper/407210/en

Vancouver: Copy

Darash fereshte, VAEZ SEYED ALI, BASIRAT MEHDI, Kaab Amir Ahmad. Evaluating Tax Persistence and Future Tax Risk of Firms by Emphasizing on Ownership Type. TAX JOURNAL[Internet]. 2019;26(40 (88) ):185-204. Available from: https://sid.ir/paper/407210/en

IEEE: Copy

fereshte Darash, SEYED ALI VAEZ, MEHDI BASIRAT, and Ahmad Kaab Amir, “Evaluating Tax Persistence and Future Tax Risk of Firms by Emphasizing on Ownership Type,” TAX JOURNAL, vol. 26, no. 40 (88) , pp. 185–204, 2019, [Online]. Available: https://sid.ir/paper/407210/en

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