The Relationship between Corporate Governance Mechanisms and Firm's Tax Management

The aim of the present study، is to investigate the relationship between corporate governance mechanisms and tax management in manufacturing companies listed on the Tehran Stock Exchange. In order to test the hypotheses، 80 companies were selected during 1383 to 1390. The panel data was used to test the hypotheses of the model. The results show that 1) There is a direct and significant relationship between the amount of institutional shareholders ownership and variables long-run cash effective tax rate and long-term accrual effective tax rate، but there was no significant relationship between the amount of institutional shareholders ownership and variables cash effective tax rate and the accrual effective tax rate; 2) There is an inverse and significant relationship between the dual role of CEO and cash effective tax rate، but there was no significant relationship between the dual role of CEO and variables long-run cash effective tax rate، the accrual effective tax rate and long-term accrual effective tax rate; 3)There was no significant relationship between the board members independence and variables the cash tax effective rate، long-run cash effective tax rate، the accrual effective tax rate and long-term accrual effective tax rate.