1
Master of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran.
2
Assistant Professor of Accounting Department, Qazvin Branch, Islamic Azad University, Qazvin, Iran.
Abstract
The main purpose of research is the impact of tax planning and financial restrictions on investment. The statistical population of this research includes companies admitted to the Tehran Stock Exchange that were active during the years 1394 to 1400. Their number is 120 companies. Based on how to obtain the required data and in terms of classification of research according to their purpose, the current research is in the category of descriptive research. Based on the nature and objectives of this research, it is applied research. The results showed that tax avoidance practices have a positive relationship with investment and financial restrictions have no relationship with investment.
falah zavare,M. H. and biglar,K. (2023). The impact of tax planning and financial restrictions on investment. Journal of Accounting and Management Vision, 6(79), 217-226.
MLA
falah zavare,M. H. , and biglar,K. . "The impact of tax planning and financial restrictions on investment", Journal of Accounting and Management Vision, 6, 79, 2023, 217-226.
HARVARD
falah zavare M. H., biglar K. (2023). 'The impact of tax planning and financial restrictions on investment', Journal of Accounting and Management Vision, 6(79), pp. 217-226.
CHICAGO
M. H. falah zavare and K. biglar, "The impact of tax planning and financial restrictions on investment," Journal of Accounting and Management Vision, 6 79 (2023): 217-226,
VANCOUVER
falah zavare M. H., biglar K. The impact of tax planning and financial restrictions on investment. Journal of Accounting and Management Vision, 2023; 6(79): 217-226.
