بررسی تأثیر نرخ مؤثر مالیاتی وکیفیت حاکمیت شرکتی بر اجتناب مالیاتی در شرکت های پذیرفته شده در بورس اوراق بهادار تهران

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری، گروه حسابداری، واحد کرمان، دانشگاه آزاد اسلامی، کرمان، ایران.

2 استاد، گروه حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه شهید باهنر کرمان، کرمان، ایران

3 استادیار 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

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 Namazian 1
  • Omid Pourheidari 2
  • Hadis Zeinali 3
1 PhD student, Department of Accounting, Kerman Branch, Islamic Azad University, Kerman, Iran.
2 Professor, Department of Accounting, School of Management and Economics, Shahid Bahoner University of Kerman, Kerman, Iran
3 Assistant 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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  • تاریخ دریافت: 23 بهمن 1401
  • تاریخ پذیرش: 23 بهمن 1401

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