List of Articles Tax aggressiveness reporting"

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  1 - Investigating the Relation between Political Management and Managerial efficiency on Tax aggressiveness reporting in Iran capital market
  ali Molaiy Eal Zoleh kaveh parandin
  Companies can reduce their taxes or delay paying them through tax aggressive reporting. Various factors, including Political Management and Managerial efficiency, affect the tax reporting aggressiveness. In this regard, the present study aims to examine the effect of Po More

  Companies can reduce their taxes or delay paying them through tax aggressive reporting. Various factors, including Political Management and Managerial efficiency, affect the tax reporting aggressiveness. In this regard, the present study aims to examine the effect of Political Management and Managerial efficiency for tax aggressive reporting as well as moderating effect of Political Management on the relationship between Managerial efficiency and tax aggressive reporting. In order to test the research hypotheses, 123 companies listed in Tehran Stock Exchange during 2009-2017 were investigated. In order to measure the Political Management, two models of Long - term debts and State - dependent board of directors is used; to measure Managerial efficiency, the Demerjian's model is used; to measure the tax reporting aggressiveness, the difference between declaration and diagnosis tax is used. In this research, correlation and multivariate regression methods with combined data model and generalized least squares estimation method are used. The results show that Political Management has a positive and significant relationship with tax aggressive reporting, but the Managerial efficiency has a negative and significant relationship with it. However, Political Management do not weaken the impact of Managerial efficiency to Tax reporting aggressiveness. Manuscript profile