Examination of the Effects of the Managerial Ability on Tax Avoidance

Tax avoidance appears when there are legal gaps in tax laws, easing to reduce taxes, and occurs by transferring income to low tax regions or by transfer pricing. In the most of previous researches, the emphases were on certain features of companies, representing factors affecting tax avoidance, and...

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Autores principales: Masoud Hasani Alghar, Saber Sheri Anaghiz (Ph.D)
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Lenguaje:FA
Publicado: Shahid Bahonar University of Kerman 2017
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Acceso en línea:https://doaj.org/article/ba59921b70e345078b6d38f579f41c70
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spelling oai:doaj.org-article:ba59921b70e345078b6d38f579f41c702021-11-04T19:52:37ZExamination of the Effects of the Managerial Ability on Tax Avoidance2008-89142476-292X10.22103/jak.2017.1649https://doaj.org/article/ba59921b70e345078b6d38f579f41c702017-05-01T00:00:00Zhttps://jak.uk.ac.ir/article_1649_d96b3b50091c5cd0562340ff2556ac6e.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XTax avoidance appears when there are legal gaps in tax laws, easing to reduce taxes, and occurs by transferring income to low tax regions or by transfer pricing. In the most of previous researches, the emphases were on certain features of companies, representing factors affecting tax avoidance, and in some recent studies, the personality features of corporate managers were regarded as significant determinants of tax avoidance. In the latter, managerial ability was shown as determinant of tax avoidance. This study aims at re-examination of the effects of managerial ability on tax avoidance, using a sample of 106 companies listed in the Tehran Stock Exchange, TSE, in the years 2007-2015. The measures indicating tax avoidance for firms in the TSE, were the effective rate of cash tax and the difference between accounting earnings and taxable earnings. To proceed with the research objectives, two hypotheses were taken on and tested, using multivariate linear regression method. The findings showed that managerial ability has significant positive effect on tax avoidance in the TSE. Also, the findings showed that the size of the company and financial leverage have significant indirect effects on tax avoidance.Masoud Hasani AlgharSaber Sheri Anaghiz (Ph.D)Shahid Bahonar University of Kermanarticlemanagerial abilitytax avoidancedifference between accounting earnings with taxable earningseffective rate of cash taxtransfer pricingAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 8, Iss 1, Pp 107-134 (2017)
institution DOAJ
collection DOAJ
language FA
topic managerial ability
tax avoidance
difference between accounting earnings with taxable earnings
effective rate of cash tax
transfer pricing
Accounting. Bookkeeping
HF5601-5689
spellingShingle managerial ability
tax avoidance
difference between accounting earnings with taxable earnings
effective rate of cash tax
transfer pricing
Accounting. Bookkeeping
HF5601-5689
Masoud Hasani Alghar
Saber Sheri Anaghiz (Ph.D)
Examination of the Effects of the Managerial Ability on Tax Avoidance
description Tax avoidance appears when there are legal gaps in tax laws, easing to reduce taxes, and occurs by transferring income to low tax regions or by transfer pricing. In the most of previous researches, the emphases were on certain features of companies, representing factors affecting tax avoidance, and in some recent studies, the personality features of corporate managers were regarded as significant determinants of tax avoidance. In the latter, managerial ability was shown as determinant of tax avoidance. This study aims at re-examination of the effects of managerial ability on tax avoidance, using a sample of 106 companies listed in the Tehran Stock Exchange, TSE, in the years 2007-2015. The measures indicating tax avoidance for firms in the TSE, were the effective rate of cash tax and the difference between accounting earnings and taxable earnings. To proceed with the research objectives, two hypotheses were taken on and tested, using multivariate linear regression method. The findings showed that managerial ability has significant positive effect on tax avoidance in the TSE. Also, the findings showed that the size of the company and financial leverage have significant indirect effects on tax avoidance.
format article
author Masoud Hasani Alghar
Saber Sheri Anaghiz (Ph.D)
author_facet Masoud Hasani Alghar
Saber Sheri Anaghiz (Ph.D)
author_sort Masoud Hasani Alghar
title Examination of the Effects of the Managerial Ability on Tax Avoidance
title_short Examination of the Effects of the Managerial Ability on Tax Avoidance
title_full Examination of the Effects of the Managerial Ability on Tax Avoidance
title_fullStr Examination of the Effects of the Managerial Ability on Tax Avoidance
title_full_unstemmed Examination of the Effects of the Managerial Ability on Tax Avoidance
title_sort examination of the effects of the managerial ability on tax avoidance
publisher Shahid Bahonar University of Kerman
publishDate 2017
url https://doaj.org/article/ba59921b70e345078b6d38f579f41c70
work_keys_str_mv AT masoudhasanialghar examinationoftheeffectsofthemanagerialabilityontaxavoidance
AT sabersherianaghizphd examinationoftheeffectsofthemanagerialabilityontaxavoidance
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