Modeling Tax Avoidance by Accounting Information: Evidence from Tehran Stock Exchange

Tax avoidance is a kind of abusing source of tax rules. Economic factors, social and psychological issues can be regarded as the reasons for tax avoidance. In Iran, for reasons such as regarding many information as confidential, lack of compatibility among data stored in different centers, inability...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autores principales:	Shokrollah Khajavi, Mohammd Kiamehr
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2016
Materias:	tax avoidance structural equation modeling accounting information Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/e03aedf2845a4b7ba4ea488ff34eca50
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:e03aedf2845a4b7ba4ea488ff34eca50
record_format	dspace
spelling	oai:doaj.org-article:e03aedf2845a4b7ba4ea488ff34eca502021-11-04T19:51:07ZModeling Tax Avoidance by Accounting Information: Evidence from Tehran Stock Exchange2008-89142476-292X10.22103/jak.2016.1445https://doaj.org/article/e03aedf2845a4b7ba4ea488ff34eca502016-09-01T00:00:00Zhttps://jak.uk.ac.ir/article_1445_0e6f19a948c1bf24d5ef9e6f9599eb6f.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XTax avoidance is a kind of abusing source of tax rules. Economic factors, social and psychological issues can be regarded as the reasons for tax avoidance. In Iran, for reasons such as regarding many information as confidential, lack of compatibility among data stored in different centers, inability to use direct methods of measurement and etcetera, it is difficult to provide precise or accurate estimation of tax avoidance. The aim of this study was modeling tax avoidance sources, using accounting information of companies listed in the Tehran Stock Exchange, TSE. This followed by collecting general information of the companies in a 10 year period from 1383 to 1392, and selecting a sample of 490 year-company fro TSE, using Smart PLS software and modeling technique of structural equation for tax avoidance modeling. The results showed that increase in the mechanisms for corporate governance impacts on tax avoidance inversely, and that corporate governance through the quality mediating variable of financial reporting affects tax avoidance indirectly. Other results showed that audit quality influences tax avoidance inversely, and that audit quality through the quality mediating variable of financial reporting affects tax avoidance indirectly.Shokrollah KhajaviMohammd KiamehrShahid Bahonar University of Kermanarticletax avoidancestructural equation modelingaccounting informationAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 7, Iss 25, Pp 79-100 (2016)
institution	DOAJ
collection	DOAJ
language	FA
topic	tax avoidance structural equation modeling accounting information Accounting. Bookkeeping HF5601-5689
spellingShingle	tax avoidance structural equation modeling accounting information Accounting. Bookkeeping HF5601-5689 Shokrollah Khajavi Mohammd Kiamehr Modeling Tax Avoidance by Accounting Information: Evidence from Tehran Stock Exchange
description	Tax avoidance is a kind of abusing source of tax rules. Economic factors, social and psychological issues can be regarded as the reasons for tax avoidance. In Iran, for reasons such as regarding many information as confidential, lack of compatibility among data stored in different centers, inability to use direct methods of measurement and etcetera, it is difficult to provide precise or accurate estimation of tax avoidance. The aim of this study was modeling tax avoidance sources, using accounting information of companies listed in the Tehran Stock Exchange, TSE. This followed by collecting general information of the companies in a 10 year period from 1383 to 1392, and selecting a sample of 490 year-company fro TSE, using Smart PLS software and modeling technique of structural equation for tax avoidance modeling. The results showed that increase in the mechanisms for corporate governance impacts on tax avoidance inversely, and that corporate governance through the quality mediating variable of financial reporting affects tax avoidance indirectly. Other results showed that audit quality influences tax avoidance inversely, and that audit quality through the quality mediating variable of financial reporting affects tax avoidance indirectly.
format	article
author	Shokrollah Khajavi Mohammd Kiamehr
author_facet	Shokrollah Khajavi Mohammd Kiamehr
author_sort	Shokrollah Khajavi
title	Modeling Tax Avoidance by Accounting Information: Evidence from Tehran Stock Exchange
title_short	Modeling Tax Avoidance by Accounting Information: Evidence from Tehran Stock Exchange
title_full	Modeling Tax Avoidance by Accounting Information: Evidence from Tehran Stock Exchange
title_fullStr	Modeling Tax Avoidance by Accounting Information: Evidence from Tehran Stock Exchange
title_full_unstemmed	Modeling Tax Avoidance by Accounting Information: Evidence from Tehran Stock Exchange
title_sort	modeling tax avoidance by accounting information: evidence from tehran stock exchange
publisher	Shahid Bahonar University of Kerman
publishDate	2016
url	https://doaj.org/article/e03aedf2845a4b7ba4ea488ff34eca50
work_keys_str_mv	AT shokrollahkhajavi modelingtaxavoidancebyaccountinginformationevidencefromtehranstockexchange AT mohammdkiamehr modelingtaxavoidancebyaccountinginformationevidencefromtehranstockexchange
_version_	1718444624212656128

Modeling Tax Avoidance by Accounting Information: Evidence from Tehran Stock Exchange

Ejemplares similares