Investigating impact of uncertainty of economic macro-variables on tax management using Fama Macbeth Two-Step Regression
The main purpose of this study is to investigate the impact of economic uncertainty criteria on tax management in accepted companies in the Tehran Stock Exchange. In this study, we used three criteria of tax management including tax avoidance, tax evasion and Tax aggression, as well as measuring economic macro-variables uncertainty from four criteria of GDP, inflation, exchange rates and interest rates using the Arch and Garch indexes. To this end, three hypotheses have formulated to investigate this issue and the data of 108 company members Tehran Stock Exchange have collected and analyzed for the period of 2011-2018. The research regression model has investigated and tested using Fama Macbeth two-step method. The final results show that the economic uncertainty criteria (GDP growth, inflation rate, exchange rate and interest rate) have a positive and significant impact on all three criteria of tax management namely tax avoidance, tax evasion and Tax aggression.
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Investigating the impact of using new technologies (artificial intelligence and ERP) on the process of establishing an activity-based costing system
Abdolrazzagh Mahmoudabadi, Mehrdad Salehi *,
Iranian Management Accounting Association, -
An Explanation of Financial Market Anomalies by Emphasizing Financial Constraints based on Risk-Based Perspective and Behavioral Perspective
Mojtaba Sangari, Mohammadali Aghaei *, Fariborz Avazadeh, Ali Pirzad
International Journal of Finance and Managerial Accounting, Spring 2026