The effect of managerial ability on corporate tax risk and long-term tax avoidance in companies listed on the Tehran Stock Exchange

Document Type : Original Article

Authors

1 Assistant Professor of Accounting Department, Varamin-Pishva Branch, Islamic Azad University, Pishva, Iran.

2 Master of Accounting, Varamin-Pishva Branch, Islamic Azad University, Pishva, Iran.

Abstract

The purpose of this research is to investigate the effect of managerial ability on corporate tax risk and long-term tax avoidance in companies listed on the Tehran Stock Exchange. The current research is an applied research from the perspective of the result of its implementation, from the perspective of the goal of conducting an analytical research (correlation method), from the perspective of the logic of conducting a comparative-inductive research, and from the perspective of the time dimension, it is a longitudinal research (post-event). In line with the aim of the research, data related to 180 companies admitted to the Tehran Stock Exchange during the years 2014 to 2014 were examined. To test the hypotheses, multivariate regression model and Eviuse software version 13 were used. The results showed that management ability increases tax risk and long-term tax avoidance. Capable managers can better align their business decisions with tax strategies and can easily use the opportunities created for tax planning in order to increase the company's efficiency due to their high understanding of the company's operating environment.

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