Relationship between Social Capital and Tax Avoidance in Companies in Tehran Stock Exchange

Objective: This study aimed to investigate the relationship between social capital and tax avoidance of the companies listed in the Tehran Stock Exchange, TSE, in the years 2005-2016. Method: In this study, a sample consisting of 103 companies was reviewed by document mining method, and inferential...

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Autores principales:	Ghodratollah Barzegar (Ph.D), Jamil Ebrahimi
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2019
Materias:	tax avoidance social capital peer companies social norms Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/2658f36b16f042488b05689b27e79bc9
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spelling	oai:doaj.org-article:2658f36b16f042488b05689b27e79bc92021-11-04T19:54:45ZRelationship between Social Capital and Tax Avoidance in Companies in Tehran Stock Exchange2008-89142476-292X10.22103/jak.2019.12400.2736https://doaj.org/article/2658f36b16f042488b05689b27e79bc92019-07-01T00:00:00Zhttps://jak.uk.ac.ir/article_2272_efeed43db1332d84cd9d037e56ce1a6f.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XObjective: This study aimed to investigate the relationship between social capital and tax avoidance of the companies listed in the Tehran Stock Exchange, TSE, in the years 2005-2016. Method: In this study, a sample consisting of 103 companies was reviewed by document mining method, and inferential data analysis method was used to analyze the data. Eviews software and Panel Data method were used to test the research hypothesis. Result: Findings showed that there is no relationship between social capital and tax avoidance in the TSE. The results also indicated that social capital has a negative correlation with tax avoidance based on tax expense. However, this relationship is not significant, and also, social capital is not related to the amount of tax payment of company. Conclusion: The results indicate that companies do not consider the external environment and the society in which they are active, when they are involved in taking internal decisions such as tax avoidance, and that low and high levels of social capital cannot affect the decisions on corporate tax avoidance in the firms.Ghodratollah Barzegar (Ph.D)Jamil EbrahimiShahid Bahonar University of Kermanarticletax avoidancesocial capitalpeer companiessocial normsAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 10, Iss 2, Pp 183-220 (2019)
institution	DOAJ
collection	DOAJ
language	FA
topic	tax avoidance social capital peer companies social norms Accounting. Bookkeeping HF5601-5689
spellingShingle	tax avoidance social capital peer companies social norms Accounting. Bookkeeping HF5601-5689 Ghodratollah Barzegar (Ph.D) Jamil Ebrahimi Relationship between Social Capital and Tax Avoidance in Companies in Tehran Stock Exchange
description	Objective: This study aimed to investigate the relationship between social capital and tax avoidance of the companies listed in the Tehran Stock Exchange, TSE, in the years 2005-2016. Method: In this study, a sample consisting of 103 companies was reviewed by document mining method, and inferential data analysis method was used to analyze the data. Eviews software and Panel Data method were used to test the research hypothesis. Result: Findings showed that there is no relationship between social capital and tax avoidance in the TSE. The results also indicated that social capital has a negative correlation with tax avoidance based on tax expense. However, this relationship is not significant, and also, social capital is not related to the amount of tax payment of company. Conclusion: The results indicate that companies do not consider the external environment and the society in which they are active, when they are involved in taking internal decisions such as tax avoidance, and that low and high levels of social capital cannot affect the decisions on corporate tax avoidance in the firms.
format	article
author	Ghodratollah Barzegar (Ph.D) Jamil Ebrahimi
author_facet	Ghodratollah Barzegar (Ph.D) Jamil Ebrahimi
author_sort	Ghodratollah Barzegar (Ph.D)
title	Relationship between Social Capital and Tax Avoidance in Companies in Tehran Stock Exchange
title_short	Relationship between Social Capital and Tax Avoidance in Companies in Tehran Stock Exchange
title_full	Relationship between Social Capital and Tax Avoidance in Companies in Tehran Stock Exchange
title_fullStr	Relationship between Social Capital and Tax Avoidance in Companies in Tehran Stock Exchange
title_full_unstemmed	Relationship between Social Capital and Tax Avoidance in Companies in Tehran Stock Exchange
title_sort	relationship between social capital and tax avoidance in companies in tehran stock exchange
publisher	Shahid Bahonar University of Kerman
publishDate	2019
url	https://doaj.org/article/2658f36b16f042488b05689b27e79bc9
work_keys_str_mv	AT ghodratollahbarzegarphd relationshipbetweensocialcapitalandtaxavoidanceincompaniesintehranstockexchange AT jamilebrahimi relationshipbetweensocialcapitalandtaxavoidanceincompaniesintehranstockexchange
_version_	1718444578179121152

Relationship between Social Capital and Tax Avoidance in Companies in Tehran Stock Exchange

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