Political Connection, Corporate Governance and Tax Aggressiveness

Objective: The purpose of this study was to examine the impact of political connection and some key corporate governance proxies, such as independence of the board of directors, institutional shareholders ownership on tax aggressiveness, and the impact of these proxies on the relationship between po...

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Autores principales:	Mohammad Kashanipour (Ph.D), Omid Faraji (Ph.D), Parisa Borji
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2020
Materias:	political connection board independence tax aggressiveness corporate governance institutional shareholder Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/76fb1aafe97a460bbfd44037aeab4423
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spelling	oai:doaj.org-article:76fb1aafe97a460bbfd44037aeab44232021-11-04T19:55:14ZPolitical Connection, Corporate Governance and Tax Aggressiveness2008-89142476-292X10.22103/jak.2019.13068.2851https://doaj.org/article/76fb1aafe97a460bbfd44037aeab44232020-01-01T00:00:00Zhttps://jak.uk.ac.ir/article_2459_e2989180f4a6e33d7ffb67de90255780.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XObjective: The purpose of this study was to examine the impact of political connection and some key corporate governance proxies, such as independence of the board of directors, institutional shareholders ownership on tax aggressiveness, and the impact of these proxies on the relationship between political connection and tax aggressiveness. Method: The panel data model was used to test and analyze the research hypotheses, and tax aggressiveness was measured by the difference between temporary and permanent book taxes. After applying some restrictions, 121 companies listed in the Tehran Stock Exchange were selected as the sample of the research in 2012-2017. Results: The findings of this study indicated that having a political connection with the government has positive and significant effects on tax aggressiveness, and that the existence of independent board of directors and the amount of institutional shareholders in the company have negative and significant effects on tax aggressiveness. Also, the findings showed that the independence of the board of directors and institutional shareholders reduce the positive relationship between political connection and tax aggressiveness. Conclusion: It can be concluded that because of the advanteges of having relationship with government, companies that have political connection with the government have a high level of tax aggressiveness that can be reduced by using corporate governance mechanisms such as independence of the board of directors and presence of institutional shareholders. These mechanisms may reduce the positive impact of political connection on tax aggressiveness.Mohammad Kashanipour (Ph.D)Omid Faraji (Ph.D)Parisa BorjiShahid Bahonar University of Kermanarticlepolitical connectionboard independencetax aggressivenesscorporate governanceinstitutional shareholderAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 10, Iss 4, Pp 143-175 (2020)
institution	DOAJ
collection	DOAJ
language	FA
topic	political connection board independence tax aggressiveness corporate governance institutional shareholder Accounting. Bookkeeping HF5601-5689
spellingShingle	political connection board independence tax aggressiveness corporate governance institutional shareholder Accounting. Bookkeeping HF5601-5689 Mohammad Kashanipour (Ph.D) Omid Faraji (Ph.D) Parisa Borji Political Connection, Corporate Governance and Tax Aggressiveness
description	Objective: The purpose of this study was to examine the impact of political connection and some key corporate governance proxies, such as independence of the board of directors, institutional shareholders ownership on tax aggressiveness, and the impact of these proxies on the relationship between political connection and tax aggressiveness. Method: The panel data model was used to test and analyze the research hypotheses, and tax aggressiveness was measured by the difference between temporary and permanent book taxes. After applying some restrictions, 121 companies listed in the Tehran Stock Exchange were selected as the sample of the research in 2012-2017. Results: The findings of this study indicated that having a political connection with the government has positive and significant effects on tax aggressiveness, and that the existence of independent board of directors and the amount of institutional shareholders in the company have negative and significant effects on tax aggressiveness. Also, the findings showed that the independence of the board of directors and institutional shareholders reduce the positive relationship between political connection and tax aggressiveness. Conclusion: It can be concluded that because of the advanteges of having relationship with government, companies that have political connection with the government have a high level of tax aggressiveness that can be reduced by using corporate governance mechanisms such as independence of the board of directors and presence of institutional shareholders. These mechanisms may reduce the positive impact of political connection on tax aggressiveness.
format	article
author	Mohammad Kashanipour (Ph.D) Omid Faraji (Ph.D) Parisa Borji
author_facet	Mohammad Kashanipour (Ph.D) Omid Faraji (Ph.D) Parisa Borji
author_sort	Mohammad Kashanipour (Ph.D)
title	Political Connection, Corporate Governance and Tax Aggressiveness
title_short	Political Connection, Corporate Governance and Tax Aggressiveness
title_full	Political Connection, Corporate Governance and Tax Aggressiveness
title_fullStr	Political Connection, Corporate Governance and Tax Aggressiveness
title_full_unstemmed	Political Connection, Corporate Governance and Tax Aggressiveness
title_sort	political connection, corporate governance and tax aggressiveness
publisher	Shahid Bahonar University of Kerman
publishDate	2020
url	https://doaj.org/article/76fb1aafe97a460bbfd44037aeab4423
work_keys_str_mv	AT mohammadkashanipourphd politicalconnectioncorporategovernanceandtaxaggressiveness AT omidfarajiphd politicalconnectioncorporategovernanceandtaxaggressiveness AT parisaborji politicalconnectioncorporategovernanceandtaxaggressiveness
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Political Connection, Corporate Governance and Tax Aggressiveness

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