List of Articles اجتناب از مالیات

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  1 - The effect of implementing web-based financial reporting model on stock market and tax avoidance
  Sara Makvandi Bahareh Banitalebi Dehkordi Hamid Reza Jafari
  Purpose: The purpose of this research is to first provide a comprehensive index to measure the implementation of financial reporting on the web and then to examine the effect of the present model. Methodology: This research is developmental-applicative in terms of resu More

  Purpose: The purpose of this research is to first provide a comprehensive index to measure the implementation of financial reporting on the web and then to examine the effect of the present model. Methodology: This research is developmental-applicative in terms of results and on the stock market and tax avoidance among 167 companies admitted to the Tehran Stock Exchange during the years 2009 to 2020. The components of the web-based financial reporting implementation model were determined through interviews and distribution of questionnaires among experts, and the weights and importance of the criteria were determined using Shannon's entropy multi-criteria decision-making method. The relationship between the implementation of online financial reporting as a hidden variable and its measurement items was also measured through confirmatory factor analysis. Findings: Based on the findings of the research, the components of the presented model include 8 indicators of organizational factors, financial, economic, social, political, human, technology and finally the cultural factor along with 67 sub-factors. Also, the findings of the quantitative section based on structural equations show web-based financial reporting improves stock market efficiency and reduces tax avoidance. Originality: A web-based financial reporting system is one of the new approaches whose implementation and implementation plays an influential role in the growth and development of financial markets and consequently tax avoidance, because through the reduction of information processing costs, the possibility of better tax supervision and by increasing the quality of information, it leads to stronger corporate governance and less information asymmetry. Manuscript profile
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  2 - Investigating impact of uncertainty of economic macro-variables on tax management using Fama Macbeth Two-Step Regression
  Hashem Kavianifard shokrollah khajavi Fariborz Avazzadeh Fath
  The main purpose of this study is to investigate the impact of economic uncertainty criteria on tax management in accepted companies in the Tehran Stock Exchange. In this study, we used three criteria of tax management including tax avoidance, tax evasion and Tax aggres More

  The main purpose of this study is to investigate the impact of economic uncertainty criteria on tax management in accepted companies in the Tehran Stock Exchange. In this study, we used three criteria of tax management including tax avoidance, tax evasion and Tax aggression, as well as measuring economic macro-variables uncertainty from four criteria of GDP, inflation, exchange rates and interest rates using the Arch and Garch indexes. To this end, three hypotheses have formulated to investigate this issue and the data of 108 company members Tehran Stock Exchange have collected and analyzed for the period of 2011-2018. The research regression model has investigated and tested using Fama Macbeth two-step method. The final results show that the economic uncertainty criteria (GDP growth, inflation rate, exchange rate and interest rate) have a positive and significant impact on all three criteria of tax management namely tax avoidance, tax evasion and Tax aggression. Manuscript profile
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  3 - تاثیر راهبری شرکتی بر رابطه ی بین اجتناب از مالیات و ارزش شرکت
  بیتا مشایخی صبری علی پناه
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