Investigating the Impact of Financial Distortions on Tax avoidance with an emphasis on the role of related party transactions
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Article Type:
Research/Original Article (بدون رتبه معتبر)
Abstract:
Companies take different approaches to tax exemptions and, in this way, try to reduce their profits before deducting taxes in order to reduce taxes. Therefore, they try to highlight the figures and numbers that have reduced accounting earnings and, by showing the company's inappropriate situation, reduce the incentives of organizations such as tax and other organizations, and the pressures and threats posed by rising political costs, tax costs Earnings that lead to cash outflows from the company and reduce company value. The purpose of this study is to investigate the effect of financial distortions on tax avoidance, with an emphasis on the role of transactions with affiliated entities in companies admitted to the Tehran Stock Exchange. In this study independent auditor reports were used to measure tax avoidance of the effective tax rate criterion and to measure the amount of financial distortions carried out in the company. In order to test the research hypotheses, multivariable regression models and combination data (panel data) using Excel and EVIEWS software during the period of 2010-2017were selected using a sample of 92. The results showed that financial distortions had a negative impact on tax evasion, and the results also showed that transactions with affiliated entities did not statistically enhance the impact of tax distortions on tax avoidance.
Language:
Persian
Published:
Journal of Accounting and Management vision, Volume:1 Issue: 3, 2018
Pages:
1 to 13
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