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<!DOCTYPE ArticleSet PUBLIC "-//NLM//DTD PubMed 2.7//EN" "https://dtd.nlm.nih.gov/ncbi/pubmed/in/PubMed.dtd">
<ArticleSet>
<Article>
<Journal>
				<PublisherName>saeed sheiporian</PublisherName>
				<JournalTitle>Journal of Accounting and Management Vision</JournalTitle>
				<Issn>2645-4572</Issn>
				<Volume>3</Volume>
				<Issue>30</Issue>
				<PubDate PubStatus="epublish">
					<Year>2020</Year>
					<Month>10</Month>
					<Day>22</Day>
				</PubDate>
			</Journal>
<ArticleTitle>Investigating the Relationship between Profit Sharing and Tax Avoidance</ArticleTitle>
<VernacularTitle>Investigating the Relationship between Profit Sharing and Tax Avoidance</VernacularTitle>
			<FirstPage>1</FirstPage>
			<LastPage>11</LastPage>
			<ELocationID EIdType="pii">118513</ELocationID>
			
			
			<Language>FA</Language>
<AuthorList>
<Author>
					<FirstName>Minayeh</FirstName>
					<LastName>Noraee Pilehrod</LastName>
<Affiliation>ardebil</Affiliation>

</Author>
<Author>
					<FirstName>Hamidreza</FirstName>
					<LastName>Azizi</LastName>
<Affiliation>ardebil</Affiliation>

</Author>
<Author>
					<FirstName>Fereydon</FirstName>
					<LastName>Azimi</LastName>
<Affiliation>ardebil</Affiliation>

</Author>
</AuthorList>
				<PublicationType>Journal Article</PublicationType>
			<History>
				<PubDate PubStatus="received">
					<Year>2020</Year>
					<Month>10</Month>
					<Day>21</Day>
				</PubDate>
			</History>
		<Abstract>Investigating the factors affecting tax avoidance is one of the important issues and the importance of tax collection and identifying the ways and factors affecting tax avoidance and evasion for the government is not hidden from anyone. Therefore, the purpose of this study is to investigate the relationship between profit sharing and tax avoidance in companies listed on the Tehran Stock Exchange. The research method is descriptive and applied in terms of purpose. In this study, 129 companies as a sample of companies listed on the Tehran Stock Exchange in the period 1390-1396 were examined. The results obtained from testing the research hypothesis show that profit sharing has a direct and significant relationship with tax avoidance.</Abstract>
			<OtherAbstract Language="FA">Investigating the factors affecting tax avoidance is one of the important issues and the importance of tax collection and identifying the ways and factors affecting tax avoidance and evasion for the government is not hidden from anyone. Therefore, the purpose of this study is to investigate the relationship between profit sharing and tax avoidance in companies listed on the Tehran Stock Exchange. The research method is descriptive and applied in terms of purpose. In this study, 129 companies as a sample of companies listed on the Tehran Stock Exchange in the period 1390-1396 were examined. The results obtained from testing the research hypothesis show that profit sharing has a direct and significant relationship with tax avoidance.</OtherAbstract>
		<ObjectList>
			<Object Type="keyword">
			<Param Name="value">profit sharing</Param>
			</Object>
			<Object Type="keyword">
			<Param Name="value">Tax Avoidance</Param>
			</Object>
			<Object Type="keyword">
			<Param Name="value">effective tax rates</Param>
			</Object>
		</ObjectList>
<ArchiveCopySource DocType="pdf">https://www.jamv.ir/article_118513_301c0318a652936585d53fd658a290f6.pdf</ArchiveCopySource>
</Article>
</ArticleSet>
