The Relationship between Risk Management and Tax Aggression of Iranian Sports Goods Manufacturing Companies

Subject Areas : Innovation in Sports Management

سید مجید کوچکی ¹ , Rahman Doostian ²

1 - Assistant Professor of Accounting Department, Khorramabad Branch, Islamic Azad University, Khorramabad, Iran
2 - Assistant Professor of Accounting Department, Khorramabad Branch, Islamic Azad University, Khorramabad, Iran.

Received: 2024-11-21 Accepted : 2025-01-26 Published : 2025-12-15

Keywords: Risk management, environmental uncertainty, business risk and tax invasion,

Abstract :

Considering the tax issues and problems in Iranian sporting goods manufacturing companies, the purpose of this research is to investigate the relationship between risk management and tax aggression in Iranian sporting goods manufacturing companies. Using the data of 146 companies producing Iranian sports goods for the period between 1396 and 1400, this relationship has been investigated. The current research is applied in terms of the purpose of the research, in terms of the research design, it is post-event based on historical data, and the inference method is inductive and causal. The collected data were analyzed using Eviews12 software. Correlation and logit regression methods have been used to analyze the data. The results of the first hypothesis of this research show that there is a negative and significant relationship between environmental uncertainty and tax aggression; Also, the results of the second hypothesis of this research show that there is a negative and significant relationship between business risk and tax aggression.

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