The Impact of Tax Avoidance on Costs Stickiness Emphasized the Role of Corporate Business Strategy

Cost stickness accurs when managers adjust resources related to oprating activities effectively. Tax avoidance brings tax saving (extra money) for the company. The finantiol resource of tax avoidance effects on managerial decisions and help them to recover the expences and also make difference on cost behavior. The main purpose of this research is to identify the impact of tax avoidance on cost stickness with an emphasis on bussines strategy of company. Analysis of the hypotheses based on the sample of 90 companies listed in the Tehran Stock Exchange between the years 2010 to 2015 in the stock exchange have been obtained. The results show that the tax avoidance has  significant effects on cost stickness. In addition the results also suggest that bussines strategy has the impact on the relationship between tax avoidance and cost stickness, it seems that strategic posisions  effects on management decisions which is about keeping resources and this object reflects on assymetric cost behavior.