Volume 23, Issue 26 (2015)                   J Tax Res 2015, 23(26): 165-176 | Back to browse issues page

XML Persian Abstract Print


Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

Abdoli M R, Haghneyaz H. Evaluation of the Corporate Transparency Effect on Tax Aggressiveness in the Companies Listed in Tehran Stock Exchange (TSE). J Tax Res. 2015; 23 (26) :165-176
URL: http://taxjournal.ir/article-1-578-en.html
1- , mra830@yahoo.com
Abstract:   (4977 Views)
This study seeks to investigate the effect of corporate transparency on the company’s tax aggressiveness. For this purpose, 120 corporations listed in TSE for the period 2008-2013 were studied. To calculate the transparency level, the Standard and Poor’s Index model was used by which transparency index in three areas of performance, owners and managers is studied. Simple and Multiple Logistic Regression models were applied to examine statistically. The results so achieved show that the statistical model is capable to identify the tax aggressiveness. The transparency in performance of the companies has no significant relationship with their financial policies. However, there is a positively significant relationship between the financial transparency as well as the transparency in the type and level of ownership with the tax policies of the company. Furthermore, the variable of the auditor’s opinion type, difference between declaration and diagnostic taxes and the company’s size has significant relationship with the company’s tax policies.
Full-Text [PDF 303 kb]   (1249 Downloads)    
Type of Study: Research | Subject: Accounting
Received: 2015/04/23 | Accepted: 2015/08/26 | Published: 2015/09/6

Add your comments about this article : Your username or Email:
CAPTCHA

Send email to the article author


Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

© 2022 CC BY-NC 4.0 | Journal of Tax Research

Designed & Developed by : Yektaweb