The effect of CEO narcissism on tax avoidance

Document Type : Original Article

Authors

1 MSc, Department of Accounting, Faculty of Economics and Management, Qom University, Qom, Iran

2 Master's student, Department of Accounting, Faculty of Management and Accounting, Allameh Tabatabai University, Tehran, Iran

Abstract

One of the sources of the government is collecting taxes from companies. Empirical evidence shows that companies try to reduce or postpone their income taxes. Tax avoidance is one of the tools that companies may use to reduce taxes when necessary. The purpose of this research is to investigate the effect of managers' narcissism on tax avoidance. For this purpose, the data related to the companies accepted in the Tehran Stock Exchange for the ten-year period between 1392 and 1401 were extracted for 95 companies and the statistical software Eviews 8 was used. The current research is an applied research from the aspect of the result. After the statistical analysis, the results of the research hypotheses indicate that managers' narcissism has a positive and significant effect on tax avoidance. This means that as the level of narcissism of managers increases, tax avoidance also increases.

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