Volume 26, Issue 40 (2019)
J Tax Res 2019, 26(40): 187-206 |
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Evaluating Tax Persistence and Future Tax Risk of Firms by Emphasizing on Ownership Type. J Tax Res 2019; 26 (40) :187-206
URL: http://taxjournal.ir/article-1-1596-en.html
URL: http://taxjournal.ir/article-1-1596-en.html
Abstract: (3824 Views)
According to Agency Theory, one of the objectives of earning management is, to reduce liabilities and tax payments through minimizing the effective tax rate. Either, by short-term and opportunistic goals or by reducing long-term taxes and creating firm value, tax strategies reduce the effective tax rate. The purpose of this paper is to determine the effect of effective tax rates on tax persistence and future tax risk of the firms listed in the Tehran Stock Exchange for the period of 2008 to 2017. The data has been analyzed using a sample of 159 firms which are selected through Systematic Elimination Method. We found that firms having higher tax rates have higher tax persistence.
Type of Study: Research |
Subject:
Economic
Received: 2019/07/15 | Accepted: 2019/07/15 | Published: 2019/07/15
Received: 2019/07/15 | Accepted: 2019/07/15 | Published: 2019/07/15
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