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:: year 25, Issue 35 (12-2017) ::
tax research 2017, 25(35): 108-126 Back to browse issues page
The examine of the relationship between financial constraints and aggressive tax strategy
Zohreh Hajiha Dr * , Elham Ghanavati Mrs, Maryam Bahreini Mrs
Associate Professor Islamic Azad University, East Tehran Branch, Tehran, Iran
Abstract:   (209 Views)

The tax charge is based on profit for all units that have some sort of income, imposed by the government. Reduce the overall tax strategy defined financial disclosures, The goal of the present research is to investigate the relationship between financial constrains and aggressive tax strategy. To do so, a sample comprised of 82 firms enlisted in Tehran Stock Exchange for the period between 2003 and 2014 was investigated. The criteria used to measure aggressive tax strategy were the difference between accounting earnings, taxable earnings, and effective rate of cash tax. The research hypotheses were analyzed through using multiple variable regression models in the form of panel data. Also results showed that there has been a positive relationship between financial constrains and aggressive tax strategy. This means that when firms encounter financial constrains have more incentives to avoid tax payment to finance for financial resources compared to firms that have a better access to capital market. 

Keywords: Aggressive tax strategy, difference between accounting earnings, Effective rate of cash tax, Financial constrains, Taxable earnings.
Full-Text [PDF 304 kb]   (72 Downloads)    
Type of Study: Research | Subject: Accounting
Received: 2017/02/26 | Accepted: 2018/01/1 | Published: 2018/03/19
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hajiha Z, Ghanavati E, Bahreini M. The examine of the relationship between financial constraints and aggressive tax strategy. tax research. 2017; 25 (35)
URL: http://taxjournal.ir/article-1-951-en.html


year 25, Issue 35 (12-2017) Back to browse issues page
فصلنامه پژوهشنامه مالیات (علمی-پژوهشی) Iranian National Tax Administration (INTA)
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