Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The effect of corporate governance, life cycle, and asset liquidity on the effective tax rate and tax gap in companies listed on the Tehran Stock Exchange.

Document Type : Original Article

Authors
nader naghshineh 1
seyedeh razieh hajipoor 2
1 Assistant Professor, Department of Financial Management, Islamshahr Branch, Islamic Azad University, Islamshahr, Iran.
2 Master's student in financial management, Islamshahr Branch, Islamic Azad University, Islamshahr, Iran.
Abstract
The purpose of this research is to investigate the effect of corporate governance, life cycle, and asset liquidity on the effective tax rate and tax gap in companies listed on the Tehran Stock Exchange. This research is an applied research in terms of its nature and descriptive method and in terms of its purpose, and since in the present research the current state of the variables has been analyzed by collecting information through past information, it is in the ranks of descriptive studies. And it is included after the event. In the course of conducting this research, three hypotheses were formulated and 122 companies were selected through systematic elimination sampling for the 8-year period between 1394 and 1401, and the data related to the research variables were collected in Excel software using the software Statistical analyzes were carried out. The results of the hypothesis test showed that the life cycle and liquidity of assets have a significant direct effect on the effective tax rate. Also, the life cycle and liquidity of assets have a significant direct impact on the tax gap. But corporate governance does not affect the effective tax rate and tax gap.
Keywords
Corporate governance
life cycle
liquidity of assets
effective tax rate
tax gap

Subjects