Corporate Governance and Tax Avoidance

Separating management jobs and ownership imposes agency problem among different groups of stakholders. Corporate Governance in organizations is a mechanism for mitigating the problem. Also, in different organizations, tax computation and payment is viewed as an interesting subject. Investors demand...

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Autores principales:	Bita Mashaykhi, Seyyed Jalal Seyyedi
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2015
Materias:	corporate governance institutional ownership board independence board size tax avoidance Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/55f57227d8a54f5e8474721214c04c1d
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spelling	oai:doaj.org-article:55f57227d8a54f5e8474721214c04c1d2021-11-04T19:47:44ZCorporate Governance and Tax Avoidance2008-89142476-292X10.22103/jak.2015.964https://doaj.org/article/55f57227d8a54f5e8474721214c04c1d2015-06-01T00:00:00Zhttps://jak.uk.ac.ir/article_964_6c24e67d5fc1d0caa4982e33d7e85121.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XSeparating management jobs and ownership imposes agency problem among different groups of stakholders. Corporate Governance in organizations is a mechanism for mitigating the problem. Also, in different organizations, tax computation and payment is viewed as an interesting subject. Investors demand for increasing earnings and firm’s value that make them to reduce the amount of taxes and may lead to less payment of taxs. Nevertheless, the public ask for companies’ recognition of fair amount of taxes and companies’ regular payments of taxes. In this environment, corporate governance may create balance between the public’s and companies’ interests. This study investigates the relationships between some indexes of corporate governance, such as institutional ownership, board independency and board size, and the issue of tax avoidance. For this purpose, we studied 146 companies listed in the Tehran Stock Exchange, during 2001-2012. The results from 1227 firm-year data within an unbalanced panel data model showed no significant relationship between corporate governance and tax avoidance. Additionally, findings showed a negative significant relationship between control variables of profitability and firm’ size, and a positive significant relationship between tax auditing and tax avoidance.Bita MashaykhiSeyyed Jalal SeyyediShahid Bahonar University of Kermanarticlecorporate governanceinstitutional ownershipboard independenceboard sizetax avoidanceAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 6, Iss 20, Pp 83-103 (2015)
institution	DOAJ
collection	DOAJ
language	FA
topic	corporate governance institutional ownership board independence board size tax avoidance Accounting. Bookkeeping HF5601-5689
spellingShingle	corporate governance institutional ownership board independence board size tax avoidance Accounting. Bookkeeping HF5601-5689 Bita Mashaykhi Seyyed Jalal Seyyedi Corporate Governance and Tax Avoidance
description	Separating management jobs and ownership imposes agency problem among different groups of stakholders. Corporate Governance in organizations is a mechanism for mitigating the problem. Also, in different organizations, tax computation and payment is viewed as an interesting subject. Investors demand for increasing earnings and firm’s value that make them to reduce the amount of taxes and may lead to less payment of taxs. Nevertheless, the public ask for companies’ recognition of fair amount of taxes and companies’ regular payments of taxes. In this environment, corporate governance may create balance between the public’s and companies’ interests. This study investigates the relationships between some indexes of corporate governance, such as institutional ownership, board independency and board size, and the issue of tax avoidance. For this purpose, we studied 146 companies listed in the Tehran Stock Exchange, during 2001-2012. The results from 1227 firm-year data within an unbalanced panel data model showed no significant relationship between corporate governance and tax avoidance. Additionally, findings showed a negative significant relationship between control variables of profitability and firm’ size, and a positive significant relationship between tax auditing and tax avoidance.
format	article
author	Bita Mashaykhi Seyyed Jalal Seyyedi
author_facet	Bita Mashaykhi Seyyed Jalal Seyyedi
author_sort	Bita Mashaykhi
title	Corporate Governance and Tax Avoidance
title_short	Corporate Governance and Tax Avoidance
title_full	Corporate Governance and Tax Avoidance
title_fullStr	Corporate Governance and Tax Avoidance
title_full_unstemmed	Corporate Governance and Tax Avoidance
title_sort	corporate governance and tax avoidance
publisher	Shahid Bahonar University of Kerman
publishDate	2015
url	https://doaj.org/article/55f57227d8a54f5e8474721214c04c1d
work_keys_str_mv	AT bitamashaykhi corporategovernanceandtaxavoidance AT seyyedjalalseyyedi corporategovernanceandtaxavoidance
_version_	1718444592038150144

Corporate Governance and Tax Avoidance

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