Volume 24, Issue 30 (2016)                   J Tax Res 2016, 24(30): 171-187 | Back to browse issues page

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Salehi M, Zamani Moghaddam S, Lotfi A. The Relationship between Thinking Styles of Financial Managers and Corporate Tax Avoidance. J Tax Res 2016; 24 (30) :171-187
URL: http://taxjournal.ir/article-1-919-en.html
The Relationship between Thinking Styles of Financial Managers and Corporate Tax Avoidance
Mahdi Salehi * , Samane Zamani Moghaddam , Afsane Lotfi
Abstract:   (5380 Views)

Abstract

The study is aimed at investigating the relationship between thinking styles in financial managers and corporate tax avoidance. The statistical population includes corporates listed on the Tehran Stock Exchange in insurance industry and bank. The required information was obtained using Sternberg and Grigorenko (1997) thinking style scales and the financial statements. To measure the tax avoidance, three variables have been used including the effective tax rate, effective cash tax rate, income differences before tax and tax revenue (tax difference). The results showed a significant relationship between local and conservative thinking styles and corporate tax avoidance.

Keywords: Thinking Styles, Tax Avoidance
Full-Text [PDF 239 kb]   (2723 Downloads)    
Type of Study: Research | Subject: Economic
Received: 2016/12/27 | Accepted: 2016/12/27 | Published: 2016/12/27
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