Investigating the Impact of Economic Uncertainty on the Tax Avoidance

The purpose of this study is to investigate the effect of economic uncertainty on tax avoidance in listed companies in Tehran Stock Exchange.Economic uncertainty may affect tax avoidance through the financial constraints it creates for companies. Economic uncertainty leads to a shortage of capital and increases in financing costs for the company. When debt and funding sources become more expensive and harder to access, companies may find alternative sources of tax revenue through tax planning, or by increasing tax revenues. Reduce the amount of paid taxes. In this research, an effective tax rate index has been used to measure tax evasion. Using a sample of 135 companies listed in Tehran Stock Exchange during 2009- 2017 and using multivariate regression to test the hypotheses, the results of the research show that economic uncertainty based on indicators of inflation, stock market returns And the gross domestic product has a positive and significant impact on tax avoidance.