Corporate Tax Avoidance and Tax Risk

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SARI MOHAMMAD ALI; ETEMADI HOSSEIN

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Journal Paper

Paper Information

Journal: Journal of Empirical Research in Accounting Year:2019 | Volume:9 | Issue:33 Page(s): 353-375

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Information Journal Paper

Title

Corporate Tax Avoidance and Tax Risk

Author(s)

SARI MOHAMMAD ALI | ETEMADI HOSSEIN | Issue Writer Certificate

Keywords

Tax compliance

Tax planning

Tax fraud

Unreliability

Effective tax rate (ETR)

Abstract

This study inves tigates the effects of tax avoidance on tax risk using a conceptual and statistical modeling of tax risk measuring, based on uncertainty indicator. The sample consists of 114 firms in the period from 2009 to 2016. Tax avoidance is measured by the effective tax rate (ETR). Also tax risk is measured using the EGARCH model and defined as the instability of tax status over time. The research findings show that there is a significant negative relation between effective tax rate and instability of the tax status, which means that firms with lower effective tax rate have instability of tax status over time. On the other hand, findings indicate an increase in tax difference in event of effective tax rate decreases. According to findings, one of the consequences of tax avoidance is increases of tax risk. The findings provide new evidence about the consequences of corporate tax avoidance. These findings can be used to assess the tax risk of firms based on their effective tax rate. Also the findings suggest investors and managements to consider the consequences of corporate tax decreases.

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APA: Copy

SARI, MOHAMMAD ALI, & ETEMADI, HOSSEIN. (2019). Corporate Tax Avoidance and Tax Risk. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 9(33 ), 353-375. SID. https://sid.ir/paper/661214/en

Vancouver: Copy

SARI MOHAMMAD ALI, ETEMADI HOSSEIN. Corporate Tax Avoidance and Tax Risk. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2019;9(33 ):353-375. Available from: https://sid.ir/paper/661214/en

IEEE: Copy

MOHAMMAD ALI SARI, and HOSSEIN ETEMADI, “Corporate Tax Avoidance and Tax Risk,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 9, no. 33 , pp. 353–375, 2019, [Online]. Available: https://sid.ir/paper/661214/en

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