The Effect of Corporate Governance on Tax Commitment Aggressiveness in Tehran Stock Exchange Market (TSEM)

Taxes are a motivating factor in many corporate decisions. Recent evidence shows that managerial actions designed solely to minimize corporate taxes through tax aggressive activities. This study was designed to investigate the relationship between some of the features of corporate governance as (Board of duty, Change of Board of Directors and the dual role of Chairman) on tax commitment aggressiveness has been studied. The sample included 97 companies listed in Tehran Stock Exchange during the 2009-2012 and the statistical methods used in the logistic regression model. The results of the study suggest that Board of duty, Change of Board of Directors and the dual role of Chairman is not significantly influence the on tax commitment aggressiveness. But while the tax rate and return on assets, respectively, the relation a negative and a positive on tax aggressiveness.