Investigating the Relationship between Profit Sharing and Tax Avoidance

Investigating the factors affecting tax avoidance is one of the important issues and the importance of tax collection and identifying the ways and factors affecting tax avoidance and evasion for the government is not hidden from anyone. Therefore, the purpose of this study is to investigate the relationship between profit sharing and tax avoidance in companies listed on the Tehran Stock Exchange. The research method is descriptive and applied in terms of purpose. In this study, 129 companies as a sample of companies listed on the Tehran Stock Exchange in the period 1390-1396 were examined. The results obtained from testing the research hypothesis show that profit sharing has a direct and significant relationship with tax avoidance.