The investigation of the impact of the type of shareholder (institutional and non-institutional) ownership on the relationship between tax avoidance and firms value

in this research the effect of ownership type on the relationship between tax avoidance and firm value is studied . the ability to identify tax avoidance is an important factor in determining the value of firms from the viewpoint of investors and the type of ownership of shareholders can explain or use it . this study seeks to explain the role of ownership type of different shareholders on the relationship between tax avoidance and firm value . in this research , the difference between the legal rate and the actual tax rate is used to measure tax avoidance . the type of institutional and micro - ownership is measured using the amount of stocks available to shareholders and the firm 's value is measured with the qtobin. this research is a quantitative research and in terms of implementation method is correlational and based on purpose , it is an applied research . the statistical sample of the study consists of 111 companies listed in tehran stock exchange during 1390 to 1398. the results indicate that there is a meaningful and inverse relationship between tax avoidance and firm value , as well as ownership structure affects the relation between tax avoidance and firm value.