The effect of political communication on tax evasion of companies listed on the Tehran Stock Exchange

The aim of this study was to investigate the effect of political relations on tax evasion of companies listed on the Tehran Stock Exchange. The present study was applied in terms of purpose, in terms of data type, a quantitative research and in terms of data collection method was descriptive and library type. To achieve the goal of research, political relations were measured by two indicators of government and semi-government ownership and the presence of government officials on the board of directors of companies and the effect of this index on tax evasion was measured in a data panel regression model. The statistical population was all companies listed on the Tehran Stock Exchange. Using the systematic removal method and considering the conditions for the members of the research sample, 63 companies were finally selected as the sample. Library and field were collected. The significance of the variables was determined by Levin, Lin and Chou tests, which showed the significance of all variables on the surface. Finally, data analysis was performed by data panel model and Chao and Hausman tests and the results showed that the two indicators of government and quasigovernment ownership and the presence of government officials on the board of directors of companies have a significant effect at 95% on tax evasion of accepted companies. They are listed on the Tehran Stock Exchange.