The Role of Gender, Machiavellianism and Emotional Manipulation in Tax Avoidance

Subject Areas : Management Accounting

Hossein Esmaeli komar olia ¹ , Bahman Banimahd ² , sina kheradyar ³

1 - Ph.D. student, Department of Accounting, Islamic Azad University, Qazvin Branch, , Qazvin, Iran
2 - Associate Professor of Accounting, Islamic Azad University, Karaj Branch, Karaj, (Corresponding Author)
3 - Assistant Professor, Department of Accounting, Islamic Azad University, Rasht Branch, Rasht, Iran

Received: 2021-05-19 Accepted : 2021-05-19 Published : 2021-02-19

Keywords: Machiavellianism, Emotional Manipulation, Tax Evasion and Gender,

Abstract :

This study investigate the effect of psychology variables such as Machiavellianism and emotional manipulation on tax evasion in two groups of men and women of accountants. For this purpose, We selected  428 of accountants and financial managers of the Tehran stock exchange listed firms . The theoretical foundations of this research collected by the archival research, also, research data collected through the questionnaire. The hypothesis test is conducted by multivariable regression. The results show that , in women sample, there is no significant relation between Machiavellianism and tax evasion. But, emotional manipulation has a positive and significant  relation with tax evasion. Also in men sample, the research results is the opposite. In this sample, Machiavellianism  has a direct and significant relation with tax evasion, however, emotional manipulation has no any significant  relation with tax evasion. So, We conclude  that tax avoidance is observed among two groups of males and females. However, different  psychological factors could affect it. 

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