An Empirical Studing the Relationship between Tax Avoidance and Institutional Investors

چکیده مقاله

Tax constitutes the main part of the government revenue and it is the most important and common method of financing government expenditures to provide social welfare. Tax avoidance is defined as minimizing of tax without violating tax laws. Therefore, the activities of tax avoidance are commonly considered tools for saving tax which transfer the resources from government to investors and increase post-tax value of company. Since the institutional investors have the significant part of capital market and national production, the aim of this paper is an investigation the relationship between institutional investors and tax avoidance. Hence, 217 companies were selected in Tehran Securities and Exchange during 2010-2015. The tests of hypothesis were performed using regression model based on panel and firm-year observations. Evidence showed that tax avoidance in companies which have more institutional investors in their ownership structure is more than others. Also, tax avoidance process is directly affected by size, losses and is reversely affected by profitability and growth, but there is no significant evidence about the effect of financial leverage, the quality of auditing and capital expenditures and liquidity on tax avoidance

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در صورتی که می خواهید به این مقاله در اثر پژوهشی خود ارجاع دهید، می توانید از متن زیر در بخش منابع و مراجع بهره بگیرید :

Mohammad Hassani (Ph.D؛Fatemeh Parvaneh؛ ۱۳۹۵، An Empirical Studing the Relationship between Tax Avoidance and Institutional Investors، دومین کنفرانس بین المللی ایده های نوین در مدیریت , اقتصاد و حسابداری،

در داخل متن نیز هر جا به عبارت و یا دستاوردی از این مقاله اشاره شود پس از ذکر مطلب، در داخل پرانتز، مشخصات زیر نوشته شود.

(Mohammad Hassani (Ph.D؛Fatemeh Parvaneh؛ ۱۳۹۵)

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