The effect of mismatching costs with revenues on tax coincidence during firms life cycle.

Economically, sustainable income is a key issue for governments. They try to compensate the expenses by tax revenues. This is regarded as an index of social sustainability and political secutity. One of the government goals is tax collection coinciding with giving services. Companies have different symmetry of time for receiving services and paying taxes at different stages of their life. Therefore, the purpose of this study is evaluating effect of mismatching expenses with earning on tax coincidance over the life cycle of firms. Data from 88 companies listed in Tehran Stock Exchange during the period between 2011-2017 were used to test the hypotheses.The results show that there is a significant relationship between mismatching expenses with earning in the growth and decline phase and the Tax coincidence during the life cycle and in the growth and maturity phase of companies. Other results indicated that the correlation of Tax coincidance of growth companies with a low degree of non-compliance in expenses is greater than the high degree of non-compliance in expenses, and between the taxable income of companies at maturity with a low degree of non-compliance in expenses there was a significant negative relationship with tax coincidance