Identifying and Explaining the Effective Factors on the Tax Management
Abstract Income tax appears in the income statement and has a major impact on the amount of net profit. In this paper, the effect of firm characteris-tics, industry type and institutional ownership on the management that cost is investigated. The criterion that used to measuring tax management is ef...
| Format: | Article |
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| Language: | fas |
| Published: |
Shahid Bahonar University of Kerman
2013-05-01
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| Series: | مجله دانش حسابداری |
| Subjects: | |
| Online Access: | https://jak.uk.ac.ir/article_520_c8ead914da708c3114c960d0f890866a.pdf |
| _version_ | 1818931664449961984 |
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| collection | DOAJ |
| description | Abstract
Income tax appears in the income statement and has a major impact on the amount of net profit. In this paper, the effect of firm characteris-tics, industry type and institutional ownership on the management that cost is investigated. The criterion that used to measuring tax management is effective tax rate (ETR). The panel data method is used to analyze the data. Findings of investigating 75 firms in the 2003 to 2011 show that firm size will negatively affect the effective tax rate, which confirms the political power theory inIran. Also, a significant positive relationship was observed between debt ratio, inventory intensity and capital intensity with effective tax rate. However, there is no significant relationship between firm growth opportunities and life with effective tax rate. The findings indicate that industry type has a significant effect on the effective tax rate. Furthermore, the results evidence that institutional ownership negatively affect the effective tax rate of firms. This result suggests that institutional owners play an aggressive role in tax management. |
| first_indexed | 2024-12-20T04:20:11Z |
| format | Article |
| id | doaj.art-463571ddcf834ae8966c5a666c5f81fd |
| institution | Directory Open Access Journal |
| issn | 2008-8914 2476-292X |
| language | fas |
| last_indexed | 2024-12-20T04:20:11Z |
| publishDate | 2013-05-01 |
| publisher | Shahid Bahonar University of Kerman |
| record_format | Article |
| series | مجله دانش حسابداری |
| spelling | doaj.art-463571ddcf834ae8966c5a666c5f81fd2022-12-21T19:53:39ZfasShahid Bahonar University of Kermanمجله دانش حسابداری2008-89142476-292X2013-05-014128911010.22103/jak.2013.520520Identifying and Explaining the Effective Factors on the Tax ManagementAbstract Income tax appears in the income statement and has a major impact on the amount of net profit. In this paper, the effect of firm characteris-tics, industry type and institutional ownership on the management that cost is investigated. The criterion that used to measuring tax management is effective tax rate (ETR). The panel data method is used to analyze the data. Findings of investigating 75 firms in the 2003 to 2011 show that firm size will negatively affect the effective tax rate, which confirms the political power theory inIran. Also, a significant positive relationship was observed between debt ratio, inventory intensity and capital intensity with effective tax rate. However, there is no significant relationship between firm growth opportunities and life with effective tax rate. The findings indicate that industry type has a significant effect on the effective tax rate. Furthermore, the results evidence that institutional ownership negatively affect the effective tax rate of firms. This result suggests that institutional owners play an aggressive role in tax management.https://jak.uk.ac.ir/article_520_c8ead914da708c3114c960d0f890866a.pdfkeywords: effective tax ratetax managementfirm characteris-ticsindustry typeinstitutional ownership |
| spellingShingle | Identifying and Explaining the Effective Factors on the Tax Management مجله دانش حسابداری keywords: effective tax rate tax management firm characteris-tics industry type institutional ownership |
| title | Identifying and Explaining the Effective Factors on the Tax Management |
| title_full | Identifying and Explaining the Effective Factors on the Tax Management |
| title_fullStr | Identifying and Explaining the Effective Factors on the Tax Management |
| title_full_unstemmed | Identifying and Explaining the Effective Factors on the Tax Management |
| title_short | Identifying and Explaining the Effective Factors on the Tax Management |
| title_sort | identifying and explaining the effective factors on the tax management |
| topic | keywords: effective tax rate tax management firm characteris-tics industry type institutional ownership |
| url | https://jak.uk.ac.ir/article_520_c8ead914da708c3114c960d0f890866a.pdf |