1
Graduated in financial management, Kherd Bushehr Institute of Higher Education, Bushehr, Iran
2
Doctor of Accounting, Assistant Professor of Accounting, Master's Degree, Kherd Bushehr Non-Profit Higher Education Institute, Bushehr, Iran
Abstract
Tax avoidance is legal behavior; That is, economic agents try to reduce their tax debt by using loopholes in the tax law and revision in their economic decisions. Paying taxes causes the cash flow of the company to go out. For this reason, investing in tax plans has always been in the focus of company managers. The purpose of this research is to investigate the effect of institutional ownership, financial leverage and liquidity on tax avoidance in companies listed on the Tehran Stock Exchange. For this purpose, a sample of 97 companies admitted to the Tehran Stock Exchange between 2017-2023 was selected. The information was collected by using the data available in Rahvard Navin software and reviewing the reports and financial statements of the companies admitted to the Tehran Stock Exchange by referring to the official website of the Tehran Stock Exchange; And tests have been done using panel data econometric software. The results show: institutional ownership and liquidity have a negative and significant effect on tax avoidance. But financial leverage has a significant positive effect on tax avoidance.
Saeidi,A. and hosseini,R. (2024). Investigating the effect of institutional ownership, financial leverage and liquidity on tax avoidance listed firms on the Tehran Stock Exchange.. Journal of Accounting and Management Vision, 7(91), 186-199.
MLA
Saeidi,A. , and hosseini,R. . "Investigating the effect of institutional ownership, financial leverage and liquidity on tax avoidance listed firms on the Tehran Stock Exchange.", Journal of Accounting and Management Vision, 7, 91, 2024, 186-199.
HARVARD
Saeidi A., hosseini R. (2024). 'Investigating the effect of institutional ownership, financial leverage and liquidity on tax avoidance listed firms on the Tehran Stock Exchange.', Journal of Accounting and Management Vision, 7(91), pp. 186-199.
CHICAGO
A. Saeidi and R. hosseini, "Investigating the effect of institutional ownership, financial leverage and liquidity on tax avoidance listed firms on the Tehran Stock Exchange.," Journal of Accounting and Management Vision, 7 91 (2024): 186-199,
VANCOUVER
Saeidi A., hosseini R. Investigating the effect of institutional ownership, financial leverage and liquidity on tax avoidance listed firms on the Tehran Stock Exchange.. Journal of Accounting and Management Vision, 2024; 7(91): 186-199.
