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Investigating the effect of financial characteristics on tax avoidance in companies listed on the Tehran Stock Exchange
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Abstract: (1121 Views) |
| The purpose of this study is to investigate the effect of financial characteristics on tax avoidance in companies listed on the Tehran Stock Exchange. In terms of applied purpose, the present study is a descriptive research based on the data collection method and correlational in terms of method. The statistical population of this research includes all companies listed on the Tehran Stock Exchange during the years 1391 to 1395 that according to the applied filters, 152 companies were selected as a sample. Eveiws10 software and descriptive and inferential statistics were used to analyze the data. Analysis of the results of this study indicates that the variables of company size, financial leverage and sales growth have an effect on tax avoidance in companies listed on the Tehran Stock Exchange. Also, there is no relationship between return on assets and cash flow with tax avoidance. |
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| Keywords: Tax Avoidance, Financial Features, Stock Exchange |
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Full-Text [PDF 308 kb]
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Type of Study: Research |
Subject:
Special
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