1- Payame Noor University , saghafi.mahdi@pnu.ac.ir
2- Payame Noor University
2- Payame Noor University
Abstract: (8 Views)
The present study impact of tax avoidance on productivity; a comparative study in small and medium-sized enterprises. This research is practical in terms of purpose and in terms of methodology, the correlation is of the causal type (after event). The systematic elimination sampling, 150 companies were selected as sample and were investigated in the period of 10 years between 2014 and 2023. The method used to collect information is a library and data are collected for measuring variables from the codal website and corporate financial statements and in Excel, basic calculations have been made then, to test the hypotheses of the software stata was used. The results of the research show that tax avoidance has a significant and inverse effect on productivity. However, tax avoidance has a significant and direct effect on productivity in small firms. However, tax avoidance has no significant effect on productivity in medium-sized firms.
Type of Study: Research |
Subject:
Accounting
Received: 2025/08/26 | Accepted: 2026/09/1 | Published: 2026/09/1
Received: 2025/08/26 | Accepted: 2026/09/1 | Published: 2026/09/1
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