Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The relationship between the amount of cash paid and tax avoidance with emphasis on board independence

Document Type : Original Article

Authors
amir ahmad agha alikhani 1
ali pormohamad barogh 1
mohamadreza agha alikhani 2
mehdi beshkooh 3
1 ghazali
2 shamsipor
3 gazvin
Abstract
Maintaining more cash by paying less taxes is one way of managing cash that is managed by tax avoidance. Tax avoidance can lead to uncertainties in management over the extent of tax avoidance, audits of the firm's operating facts as well as the likelihood of lawsuits. Tax avoidance. The purpose of this study was to investigate the effect of board independence on the relationship between the amount of cash dividends paid and tax avoidance in companies listed on the Tehran Stock Exchange. The statistical sample of the present study consists of 114 companies for the period of 2012-2012 and multivariate regression was used to test the research hypotheses. Also, Jark test was used for data mana and the Levine, Lin and Chu test were used for detecting data mana. Specialized Excel software was also used to process, classify and prepare variables and to enter into Eviews software. The results show that the independence of the board of directors as part of the management structure and part of the corporate governance mechanisms is not able to influence tax management and the relationship between the amount of cash and tax avoidance.
Keywords
Cash payout
board independence
tax avoidance