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بررسی تأثیر نرخ مؤثر مالیاتی وکیفیت حاکمیت شرکتی بر اجتناب مالیاتی در شرکت های پذیرفته شده در بورس اوراق بهادار تهران | ||
| راهبرد مدیریت مالی | ||
| مقاله 8، دوره 10، شماره 4 - شماره پیاپی 39، دی 1401، صفحه 177-196 اصل مقاله (446.01 K) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22051/jfm.2022.34226.2471 | ||
| نویسندگان | ||
| علی نمازیان1؛ امید پور حیدری* 2؛ حدیث زینلی3 | ||
| 1دانشجوی دکتری، گروه حسابداری، واحد کرمان، دانشگاه آزاد اسلامی، کرمان، ایران. | ||
| 2استاد، گروه حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه شهید باهنر کرمان، کرمان، ایران | ||
| 3استادیار مالی، گروه حسابداری، واحد کرمان، دانشگاه آزاد اسلامی، کرمان، ایران | ||
| چکیده | ||
| در این پژوهش، به بررسی تأثیر نرخ مؤثر مالیاتی و کیفیت حاکمیت شرکتی بر اجتناب مالیاتی پرداخته شده است. معیار اندازه گیری اجتناب مالیاتی، تفاوت سود حسابداری و سود مشمول مالیات محاسبه شده است. همچنین، به منظور همگن سازی، این متغیر بر ارزش دفتری کل داراییها تقسیم می شود. برای آزمون فرضیه ها، از مدل رگرسیونی چندمتغیره استفاده شده است. داده ها با مراجعه به صورتهای مالی اساسی، یادداشتهای توضیحی همراه آن، نرم افزار ره آورد نوین و بانک اطلاعاتی سازمان بورس و اوراق بهادار تهران (کدال) مورد بررسی قرارگرفته و نمونه ای شامل 1600 مشاهده سال – شرکت برای سالهای 1382 تا 1397 انتخاب و با استفاده از نرمافزار Excel و Eviews تجزیه و تحلیل شدهاند. یافتههای پژوهش نشانمیدهد که رابطه مثبت و معنیداری میان نرخ مؤثر مالیاتی و اجتناب مالیاتی شرکتهای پذیرفته شده در بورس اوراق بهادار وجود دارد، به طوریکه با افزایش نرخ مؤثر مالیاتی بر اجتناب مالیاتی آنها افزوده می شود، لیکن با اضافه شدن متغیر کیفیت حاکمیت شرکتی به رابطه فوق، اثر معنیداری بر رابطه میان نرخ مؤثر مالیاتی و اجتناب مالیاتی وجودندارد. با توجه به تأثیر نرخ مؤثر مالیاتی بر اجتناب مالیاتی انتظارمیرود با افزایش نرخ مؤثر مالیاتی، شرکتها نسبت به اجتناب مالیاتی اقدام نمایند، ولی به دلیل عدم‌تأثیر کیفیت حاکمیت شرکتی بر آن رابطه، در عمل نشان داده می شود اجتناب مالیاتی کاهش نمی یابد. همچنین، اندازه شرکت، داراییهای ثابت مشهود و نرخ بازده داراییها نیز سبب کاهش، و عمر شرکت سبب افزایش اجتناب مالیاتی میگردد. | ||
| کلیدواژه‌ها | ||
| مالیات؛ کیفیت حاکمیت شرکتی؛ اجتناب مالیاتی؛ نرخ مؤثر مالیاتی | ||
| عنوان مقاله [English] | ||
| Investigating the Effect of Effective Tax rate and Quality of Corporate Governance on Tax Avoidance in Companies Listed on the Tehran Stock Exchange | ||
| نویسندگان [English] | ||
| Ali Namazian1؛ Omid Pourheidari2؛ Hadis Zeinali3 | ||
| 1PhD student, Department of Accounting, Kerman Branch, Islamic Azad University, Kerman, Iran. | ||
| 2Professor, Department of Accounting, School of Management and Economics, Shahid Bahoner University of Kerman, Kerman, Iran | ||
| 3Assistant Professor of Finance, Department of Accounting, Kerman Branch, Islamic Azad University, Kerman, Iran | ||
| چکیده [English] | ||
| Abstract The current study, examined the effect of effective tax rates and the quality of corporate governance on tax avoidance. The measure of tax avoidance is the difference between accounting profit and taxable profit. Also, in order to homogenize, the variable is divided by the book value of total assets. The research sample includes 100 companies listed on the Tehran Stock Exchange for the period between 2003 to 2018. Data were analyzed using multivariate regression. The findings showed that there is a significant positive relationship between the effective tax rate and tax avoidance of companies listed on the stock exchange. So, by increasing the effective tax rate, the companies tax avoidance increases, but by adding the corporate governance quality variable to the above relationship, there will be no significant effect on the relationship between effective tax rates and tax avoidance. Considering the effect of effective tax rate on tax avoidance, it is expected that by increasing the effective tax rate companies will take action against tax avoidance, but because corporate governance quality has no effecet on the relationship, tax avoidance does not reduce. Also, the size of the company, tangible fixed assets and assets return rate, reduce, and the life of the company increases tax avoidance. | ||
| کلیدواژه‌ها [English] | ||
| Tax, Quality of Corporate Governance, Tax Avoidance, Effective Tax Rate | ||
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| مراجع | ||
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