Investigating impact of uncertainty of economic macro-variables on tax management using Fama Macbeth Two-Step Regression

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Article Type:
Research/Original Article (بدون رتبه معتبر)
Abstract:

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.

Language:
Persian
Published:
Journal of Development Evolution Management, Volume:13 Issue: 47, 2022
Pages:
163 to 176
https://www.magiran.com/p2483248  
سامانه نویسندگان
  • Fariborz Avazzadeh Fath
    Author (3)
    Assistant Professor Department of Accounting, Gachsaran Branch, Islamic Azad University, Gachsaran, Iran
    Avazzadeh Fath، Fariborz
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