Investigating the Relationship between Life Cycle and Avoiding Taxation of Companies Accepted in Tehran Stock Exchange

In this study, the relationship between the life cycle and the taxation of companies listed in the Tehran Stock Exchange is discussed. The life cycle of the company is one of the main criteria for investing or not investing from new investors. It examines the correlation between variables and is located in Tehran Stock Exchange. Multi -variable regression and econometric patterns have been done. The statistical population of research is accepted by the Tehran Stock Exchange from the beginning of 2012 to the end of 1398. Tyed from the estimation of the research pattern also indicates that companies that are at the emergence, decline and stagnation phase have avoided taxation (avoided tax avoidance) and companies that are in the growth and maturity phase. Avoid taxes. The results of the study also show that tax avoidance in the decline was greater than the emergence stage, the emergence phase of the recession, the growth phase of the stagnation, and the puberty phase below the growth stage.