Volume 20, Issue 14 (2012)
J Tax Res 2012, 20(14): 61-78 |
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Pourheidari O, Sarvestani A. Investigating the Effect of Firm Characteristics, Industry Type and Institutional Ownership on the Difference between Declared and Definite Tax of Firms Listed in Tehran Stock Exchange. J Tax Res 2012; 20 (14) :61-78
URL: http://taxjournal.ir/article-1-56-en.html
URL: http://taxjournal.ir/article-1-56-en.html
1- Faculty Member of Accounting, Shahid Bahonar University
2- Student in Accounting, Shahid Bahonar University ,Sarvestani.amir@gmail.com
2- Student in Accounting, Shahid Bahonar University ,
Abstract: (10188 Views)
Tax of firms listed in stock exchange constitutes a major part of government income. Almost in all cases there is a difference between declared tax by firms and detected tax by the tax authorities. In this study, the effect of firm characteristics, industry type and institutional ownership on the difference between declared and definite tax of firms listed in Tehran Stock Exchange are investigated. In this regard, the panel data method and multiple regressions is used. Findings of investigating 64 firms in the 2003 to 2009 show that size, growth opportunities and profitability have significant positive relationships with the difference of declared and definite tax. However, there is no significant relationship between financial leverage and firm age with the difference of declared and definite tax. Also, the findings indicate that industry type has a significant effect on the difference of declared and definite tax. In other words, size of the difference of declared and definite tax is different in various industries. Furthermore, the results evidence that institutional ownership does not affect the difference of declared and definite tax of the firms.
Type of Study: Research |
Received: 2012/05/15 | Accepted: 2012/09/19 | Published: 2014/03/7
Received: 2012/05/15 | Accepted: 2012/09/19 | Published: 2014/03/7
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