The Role of Organizational Shareholders in Relationship between Disclose Quality and Tax

The current research tends to study organizational shareholders roles in relationship among disclose quality and tax avoidance. In order to operationalize disclose quality, the companies accepted in Tehran’s securities and exchange by Tehran securities and exchange organization were ranked. In this research, following pelesco (2004), Desa and Darmapla (2006, 2009) works, the difference between accounting income (income before tax) and taxable income was used as a proxy for tax avoidance and income and loss statements information was used to compute taxable income. Finally, two levels were considered for organizational shareholders: top level and bottom level. The Shareholders that have more than 50% stocks are top level and those who have less than 50% stocks are bottom level. In this research, 100 companies accepted in Tehran securities and exchanges during 2007-2014 were studied. The research method is correlation and the hypotheses test method is correlation test and multi-variable linear regression and the difference test of averages of two independent communities were used. In order to test hypotheses, Spss16 and Eviews7 software was used. The research Findings show that disclose quality in companies with tax avoidance is less than other companies and organizational shareholders have not meaningful, statistical effect on relationship between disclose quality and tax avoidance. Also, there is statistically meaningful and negative relationship between disclose quality and tax avoidance in companies that have top organizational shareholder level and there is not statistically meaningful relationship between disclose quality and tax avoidance in companies that have bottom organizational shareholder level