Investigation the Impact of Board of Directors, Institutional Ownership and Capital Intensity on Tax Gap in Companies Listed in Tehran Stock Exchange

For companies and major shareholders, tax is one of the additional costs, so the board of directors is always trying  to minimize corporate tax by taking various methods. The purpose of this study is to investigate the effect of board  of directors, institutional ownership and capital intensity on the tax gap in companies listed on the Tehran Stock  Exchange. This research is an applied research in terms of nature, descriptive method and purpose. Because in the  present study, the variables have been analyzed using the collection of past information, it is a descriptive and  post-event study.In this research, three hypotheses were formulated and 126 companies were selected through  sampling by systematic elimination method for a period of 7 years between 2013 to 2019 and data related to  research variables after compilation in Excel software using software Ivy were statistically analyzed. The results  showed: that the criteria of the board of directors (size, independence and financial knowledge of the board of  directors) and institutional ownership have a significant effect on the tax gap but board duality and capital intensity  do not have a significant effect.