Investigating the effect of cash investment sensitivity on tax avoidance of listed companies in Tehran Stock Exchange
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Abstract:
The subject of taxation has been the subject of various human societies since ancient times. At the time of the early humans whose social groups were smaller than they were now, there was no cash for tax, but each person directly contributed to the general work of the community. On the other hand, cash flows in a business unit are among the most basic events in which accounting measurements are performed based on them. And it seems that creditors and investors also decide on cash flows. The purpose of this research is to answer the question of whether the investment sensitivity of tax collection companies in TSE is significant. To this end, information from 126 companies listed in Tehran Stock Exchange has been reviewed during the period from 1390 to 1396. Finally, regression models were used to examine each of the hypotheses. Based on the type of estimation method indicated by F Limer and Hausman tests, the research models were estimated and the estimated results were analyzed for the research hypothesis. The results of the research hypothesis test indicate that the sensitivity of the cash investment in tax levy accepted by the listed companies in Tehran Stock Exchange has a direct and significant impact.
Article Type:
Research/Original Article
Language:
Persian
Published:
Journal of Accounting and Management vision, Volume:2 Issue:7, 2019
Pages:
95 - 107
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