Analysis of taxation using accounting criteria and management system withEmphasis on the moderating role of conservatism: The NCA-SEM approach

Analysis of taxation using accounting criteria and management system withEmphasis on the moderating role of conservatism: The NCA-SEM approachAbstractThe purpose of this study is to analyze the factors affecting the corporate tax rate of listed companies in Tehran Stock Exchange. This analysis was performed using linear and nonlinear neighborhood analysis algorithm and cloud disk. Initial independent variables in this study include management system variables and financial variables. The corporate tax rate is used to measure the level of corporate tax. The empirical findings of the survey of 145 listed companies in Tehran Stock Exchange during the period 2013-2020 show that using the neighborhood analysis algorithm as a method of selecting financial metrics (instant ratio, asset return, sales return, The ratio of sales to total assets) has the greatest impact on the corporate tax rate. Other results also show that conservatism as a moderating variable has an impact on the relationship between the selected criteria and taxation.