List of Articles Tax Management

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  1 - The Impact of Investors' Behavior on Tax Management Approaches in Tehran Stock Exchange
  Nazanin Bashirimanesh Saeed Moinfard
  Purpose: The purpose of the present study is to review the effect of investors' behavior on tax management approaches.Method: In this research, approaches to tax management including tax evasion, tax avoidance, and tax aggressiveness were studied. To this aim, panel dat More

  Purpose: The purpose of the present study is to review the effect of investors' behavior on tax management approaches.Method: In this research, approaches to tax management including tax evasion, tax avoidance, and tax aggressiveness were studied. To this aim, panel data method based on the annual data obtained from accepted corporations in Tehran Stock Exchange during 2014-2021 were used. Finally, 127 corporations were chosen as the sample by systematic deletion technique and data analysis was done by Stata (version 16/with 95% confidence). To measure sentimental tendency and herding behavior of investors, EMSI index and Huang and Salmon Model (2006) were used.Findings: The experimental evidence and results of the research indicate that investors' behavior has a significantly positive effect on tax management approaches. That is to say, with the increase of sentimental and herding behavior among the investors, the directors' tax management in corporations improves.Conclusion: The research results showed that investors' behavioral variables (herding behavior and sentimental tendency) have a direct and positive effect on tax management approaches in corporations. It means that as investors' herding behavior and sentimental tendency increases, tax evasion, tax avoidance and tax aggression goes up, too. Therefore, investors' behavior is confirmed to be an important element to disturb order in financial markets. The results of this research can be effective to improve politicians and investors' decision-making for proper orientation towards the stock market and its consistent management.  Manuscript profile
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  2 - The Impact of Investment Decisions and Tax Management on Stock Liquidity
  Amir Shams
  The purpose of this study is to investigate the impact of investment decisions and tax management on stock liquidity and also to investigate the moderating role of company liquidity (current ratio) in the impact of investment decisions and tax management on stock liquid More

  The purpose of this study is to investigate the impact of investment decisions and tax management on stock liquidity and also to investigate the moderating role of company liquidity (current ratio) in the impact of investment decisions and tax management on stock liquidity. In this regard, 140 companies (1400 year-company views) during the period 2010 to 2019 have been studied. In order to test the research hypotheses, a multiple linear regression model has been used using panel data with a random effects pattern. The results of this study show that at the same time, investment decisions based on the growth of current and fixed assets and tax management have a significant positive effect on stock liquidity. The results also showed that investment decisions based on the growth of current and fixed assets and tax management separately have a significant positive effect on stock liquidity. In addition, the results indicate that the company's liquidity has a positive and significant effect on the impact of investment decisions based on the growth of current assets and tax management (simultaneously and separately) on the liquidity of the company's shares. However, in this study, no evidence of significant impact of corporate liquidity on the simultaneous impact of investment decisions based on fixed asset growth and tax management on stock liquidity was found and also based on the evidence presented in this study, it was claimed that corporate liquidity can not influence growth decisions based on growth. Adjusts fixed assets on stock liquidity. Manuscript profile