Corporate Governance and Tax Avoidance
Separating management jobs and ownership imposes agency problem among different groups of stakholders. Corporate Governance in organizations is a mechanism for mitigating the problem. Also, in different organizations, tax computation and payment is viewed as an interesting subject. Investors demand...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
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Shahid Bahonar University of Kerman
2015-06-01
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| Series: | مجله دانش حسابداری |
| Subjects: | |
| Online Access: | https://jak.uk.ac.ir/article_964_6c24e67d5fc1d0caa4982e33d7e85121.pdf |
| _version_ | 1818420846980497408 |
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| author | Bita Mashaykhi Seyyed Jalal Seyyedi |
| author_facet | Bita Mashaykhi Seyyed Jalal Seyyedi |
| author_sort | Bita Mashaykhi |
| collection | DOAJ |
| description | Separating management jobs and ownership imposes agency problem among different groups of stakholders. Corporate Governance in organizations is a mechanism for mitigating the problem. Also, in different organizations, tax computation and payment is viewed as an interesting subject. Investors demand for increasing earnings and firm’s value that make them to reduce the amount of taxes and may lead to less payment of taxs. Nevertheless, the public ask for companies’ recognition of fair amount of taxes and companies’ regular payments of taxes. In this environment, corporate governance may create balance between the public’s and companies’ interests.
This study investigates the relationships between some indexes of corporate governance, such as institutional ownership, board independency and board size, and the issue of tax avoidance. For this purpose, we studied 146 companies listed in the Tehran Stock Exchange, during 2001-2012. The results from 1227 firm-year data within an unbalanced panel data model showed no significant relationship between corporate governance and tax avoidance. Additionally, findings showed a negative significant relationship between control variables of profitability and firm’ size, and a positive significant relationship between tax auditing and tax avoidance. |
| first_indexed | 2024-12-14T13:00:58Z |
| format | Article |
| id | doaj.art-55f57227d8a54f5e8474721214c04c1d |
| institution | Directory Open Access Journal |
| issn | 2008-8914 2476-292X |
| language | fas |
| last_indexed | 2024-12-14T13:00:58Z |
| publishDate | 2015-06-01 |
| publisher | Shahid Bahonar University of Kerman |
| record_format | Article |
| series | مجله دانش حسابداری |
| spelling | doaj.art-55f57227d8a54f5e8474721214c04c1d2022-12-21T23:00:27ZfasShahid Bahonar University of Kermanمجله دانش حسابداری2008-89142476-292X2015-06-016208310310.22103/jak.2015.964964Corporate Governance and Tax AvoidanceBita Mashaykhi0Seyyed Jalal Seyyedi1دانشیار حسابداری، دانشکدۀ مدیریت دانشگاه تهراندانشجوی کارشناسی ارشد حسابداری، دانشگاه تهرانSeparating management jobs and ownership imposes agency problem among different groups of stakholders. Corporate Governance in organizations is a mechanism for mitigating the problem. Also, in different organizations, tax computation and payment is viewed as an interesting subject. Investors demand for increasing earnings and firm’s value that make them to reduce the amount of taxes and may lead to less payment of taxs. Nevertheless, the public ask for companies’ recognition of fair amount of taxes and companies’ regular payments of taxes. In this environment, corporate governance may create balance between the public’s and companies’ interests. This study investigates the relationships between some indexes of corporate governance, such as institutional ownership, board independency and board size, and the issue of tax avoidance. For this purpose, we studied 146 companies listed in the Tehran Stock Exchange, during 2001-2012. The results from 1227 firm-year data within an unbalanced panel data model showed no significant relationship between corporate governance and tax avoidance. Additionally, findings showed a negative significant relationship between control variables of profitability and firm’ size, and a positive significant relationship between tax auditing and tax avoidance.https://jak.uk.ac.ir/article_964_6c24e67d5fc1d0caa4982e33d7e85121.pdfcorporate governanceinstitutional ownershipboard independenceboard sizetax avoidance |
| spellingShingle | Bita Mashaykhi Seyyed Jalal Seyyedi Corporate Governance and Tax Avoidance مجله دانش حسابداری corporate governance institutional ownership board independence board size tax avoidance |
| title | Corporate Governance and Tax Avoidance |
| title_full | Corporate Governance and Tax Avoidance |
| title_fullStr | Corporate Governance and Tax Avoidance |
| title_full_unstemmed | Corporate Governance and Tax Avoidance |
| title_short | Corporate Governance and Tax Avoidance |
| title_sort | corporate governance and tax avoidance |
| topic | corporate governance institutional ownership board independence board size tax avoidance |
| url | https://jak.uk.ac.ir/article_964_6c24e67d5fc1d0caa4982e33d7e85121.pdf |
| work_keys_str_mv | AT bitamashaykhi corporategovernanceandtaxavoidance AT seyyedjalalseyyedi corporategovernanceandtaxavoidance |