The Effect of Corporate Characteristics on Tax Aggressiveness
Determining the tax rate is one of the most important issues in the field of taxation. And can be used as a tool to guide capital and by reducing or increasing it to guide investor behavior in the direction of macro government policies. The main purpose of this study is to investigate the effect of company characteristics on the Tax Aggressiveness in 105 companies among the companies listed on the Tehran Stock Exchange during the period 2014 to 2018. The independent variable is measured by the criterion of liquidity, profitability, intensity of inventory, related party debt and company size. The research method is correlational and multivariate regression using panel data with stochastic effects regression model approach has been used. Findings show that the return on assets and the company size have a significant effect on the effective tax rate of the company. But the current ratio, the intensity of inventory, and related party debt on the effective tax rate of the company have no significant effect. A company's profitability can be expected to affect its effective tax rate; Because the higher a company's profit, the higher the tax cost. According to the theory of political power, larger companies have lower effective tax rates because they have inherent resources and manage political processes to their advantage by participating in tax planning and organizing to achieve optimal tax savings.
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