Journal of Tax Research

  Abstract

  The main objective of the present research is to investigate the relationship between corporate governance structures with corporate effective tax rate of the firms listed in Tehran Stock Exchange. Therefore the effective tax rate has been focused from cash and accrued sides. The statistical research sample includes 107 firms listed in Tehran Stock Exchange and the related data is for the period of 9 years from 1382 until 1390. The model for testing hypotheses has been adapted from Mahenthiran.S. (2011). In the regression model of research, the effective tax rate (cash and accrued) is dependent variable and it is a function of corporate governance structure and control variables. In order to select appropriate statistical sample, systematic omission sampling method was used. The results indicate that there is a significant relationship between corporate governance structures with corporate effective tax rate.