Tax Policy Model Considering Cultural Values

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KARAMI GHOLAMREZA; Shahabi Alireza

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Journal: FINANCIAL RESEARCH Year:2016 | Volume:18 | Issue:3 Page(s): 541-562

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Information Journal Paper

Title

Tax Policy Model Considering Cultural Values

Author(s)

KARAMI GHOLAMREZA | Shahabi Alireza | Issue Writer Certificate

Keywords

capital structureQ2

Tax PolicyQ2

Cultural ValuesQ2

Firm performanceQ2

Abstract

Firms’ tax amounts represent cash outflows from firms to the governments. Cash flows which could be invested and create value for the firms. Therefore firms have been tried to restrict those cash outflows through implementing different tax policies. This research is about to develop and test a Tax Policy predictor model. Statistical model consist of 85 public firms listed on Tehran Stock Exchange (TSE). Structural equation modeling is the statistical instrument. Religion and trust in public sector are proxies for Cultural Values. Results indicate that Cultural Values affect firms’ Tax Policy while intermediating variables are in and have no impact when those intermediating variables are not included. Other findings show effects of capital structure on Tax Policy development by firms.

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APA: Copy

KARAMI, GHOLAMREZA, & Shahabi, Alireza. (2016). Tax Policy Model Considering Cultural Values. FINANCIAL RESEARCH, 18(3 ), 541-562. SID. https://sid.ir/paper/91178/en

Vancouver: Copy

KARAMI GHOLAMREZA, Shahabi Alireza. Tax Policy Model Considering Cultural Values. FINANCIAL RESEARCH[Internet]. 2016;18(3 ):541-562. Available from: https://sid.ir/paper/91178/en

IEEE: Copy

GHOLAMREZA KARAMI, and Alireza Shahabi, “Tax Policy Model Considering Cultural Values,” FINANCIAL RESEARCH, vol. 18, no. 3 , pp. 541–562, 2016, [Online]. Available: https://sid.ir/paper/91178/en

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