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:: Volume 24, Number 32 (3-2017) ::
tax research 2017, 24(32): 0-0 Back to browse issues page
An Investigation of the Correlation between Tax Avoidance and Disclosure Quality in the Listed Companies of Tehran Stock Exchange (TSE) by the Simultaneous Equation Method (3SLS )
Abstract:   (373 Views)

Tax avoidance involves a set of mechanisms that decreases tax payable in the framework of laws and regulations. Tax avoidance can affect on transparency of information in the firms and vice versa. On this reasoning, the correlation between tax avoidance and disclosure quality is investigable. The statistics sample is about 104 listed companies which are studied over 2010-2014 and the data is analyzed by simultaneous equation method and the correlation between them is investigated. Our findings show there is a negative simultaneous relationship between tax avoidance and disclosure quality. These findings are useful for tax policy makers in determination of relationship between tax avoidance and disclosure quality.

Keywords: Tax Avoidance, Disclosure Quality, Simultaneous Equation
Full-Text [PDF 328 kb]   (292 Downloads)    
Type of Study: Research | Subject: Economic
Received: 2017/06/21 | Accepted: 2017/06/21 | Published: 2017/06/21
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An Investigation of the Correlation between Tax Avoidance and Disclosure Quality in the Listed Companies of Tehran Stock Exchange (TSE) by the Simultaneous Equation Method (3SLS ) . tax research. 2017; 24 (32)
URL: http://taxjournal.ir/article-1-1041-en.html
Volume 24, Number 32 (3-2017) Back to browse issues page
فصلنامه پژوهشنامه مالیات (علمی-پژوهشی) Iranian National Tax Administration (INTA)
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