Board of Directors’ Characteristics and Tax Aggressiveness

Subject Areas : Management Accounting

جمال بحریثالث ¹ (نویسنده مسئول)
یعقوب بهنمون ² (ندارد)
ابراهیم مددی زاده ³ (ندارد)

Received: 2014-06-02 Accepted : 2014-07-23 Published : 2014-10-12

Keywords: Characteristics of Board of Di, Effective Tax Rate, Tax Aggressiveness,

Abstract :

The purpose of this study is to investigate the relationship between board characteristics(board size, board independence, board meetings, board expertise) and tax aggressiveness infirms listed in Tehran Stock Exchange (TSE) during the period between 2003 to 2011. Thepopulation of study includes firms listed in Tehran Stock Exchange and 71 firms are selectedas research sample. In this study, linear regression model is used to test the hypothesis. Theresults indicate that, there is significant relationship between some board ofdirectors’characteristics and tax aggressiveness and there is no significant relationshipbetween others. Therefore, the board characteristics (board independence and board expertise)have a significant relationship with tax aggressiveness and there is no significant relationshipbetween board characteristics (board size and board meetings) and tax aggressiveness.