List of Articles Keywords: Tax Avoidance

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  1 - The Relationship between Tax Avoidance and Internal Control Weaknesses
  شکراله خواجوی غلامرضا رضایی لیلا فانی
  10.30495/jdaa.2022.691736
  Abstract The purpose of this paper is to study the effects of internal control weaknesses on tax avoidance for the companies listed in Tehran Stock Exchange (TSE). Hence, an attempt will be made to answer the following question: “Is there a significant relationsh More

  Abstract The purpose of this paper is to study the effects of internal control weaknesses on tax avoidance for the companies listed in Tehran Stock Exchange (TSE). Hence, an attempt will be made to answer the following question: “Is there a significant relationship between internal control weaknesses and firms’ tax avoidance?” The research population composes of total companies listed in the TSE and statistical sample composes of 76 companies. The regression and analysis of variance whit SPSS-22 and Eviews-9 software is used for testing hypothesis of the research. The results suggest that there is a positive relationship between internal control weaknesses and firms’ tax avoidance. Also, the results showed that the effective tax rate is low for companies with high weaknesses in internal controls, but this does not apply to book tax differences. Manuscript profile