1- University of Qom
2- University of Qom ,m.ramshe@qom.ac.ir
2- University of Qom ,
Abstract: (15 Views)
Tax stickiness is a type of cost stickiness that occurs when there is an asymmetric behavior of taxes relative to company profits in both increasing and decreasing trends. The objective of study is to investigate the impact of macroeconomic factors (inflation, GDP, and exchange rates (USD) on the tax stickiness of corporate income. A sample of 94 companies listed on the Tehran Stock Exchange between the years 2011 to 2023 was selected. The collected data was analyzed using quantile regression. The reason for using this type of regression is to more accurately examine the effects of the variables. The findings of the study confirm the existence of tax stickiness in corporate income. Furthermore, inflation in the 7th to 9th deciles, GDP growth in the 5th to 8th deciles, and exchange rate growth in the 7th to 9th deciles have a significant positive effect, while exchange rate growth in the 4th and 5th deciles has a significant negative effect on tax stickiness in corporate income. The main cause of tax stickiness in corporate income can be attributed to government tax policies and the methods used to establish tax regulations, which are dependent on tax revenues. Generally, macroeconomic factors influence tax stickiness and typically lead to a reduction in tax stickiness. This study not only provides empirical evidence regarding tax stickiness in corporate income but also examines the impact of macroeconomic factors on it. The results can be useful for practitioners and can expand the scope of research in the area of tax stickiness.
Keywords: Tax Stickiness, Macroeconomic Factors, Inflation, Gross Domestic Product (GDP), Exchange Rate
Type of Study: Research |
Subject:
Accounting
Received: 2025/03/3 | Accepted: 2026/09/1 | Published: 2026/09/1
Received: 2025/03/3 | Accepted: 2026/09/1 | Published: 2026/09/1
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