Assistant Professor of Accounting Department, University of Mazandaran
Abstract
Corporate tax avoidance is a kind of tax strategy or strategy to reduce corporate income tax expense. The company's lifecycle reflects the evolution of an organization that is divided into stages. With each stage of their lifecycle, companies provide a framework for evaluating, designing and developing strategies. In this study, with a sample of 696 observations (year-corporation) during the period of 2012 to 2017, the study relationship between the life cycle and tax avoidance with the comparative approach of different industries has been investigated. Research findings show that in all industries, company life cycle stages have a significant relation with tax avoidance; There is a positive and significant relationship between the growth stage and the decline stage with tax avoidance and the negative and significant relationship between maturity stage. Also, based on the results of the research, the tax avoidance relationship varies with the stage of growth and maturity and decline in companies active in industries with different levels of technology.
barzegar,G. and khalili,M. (2019). The Study of the Relationship between Companies Life Cycle and Tax Avoidance with a comparison approach of industry. Journal of Accounting and Management Vision, 2(13), 150-167.
MLA
barzegar,G. , and khalili,M. . "The Study of the Relationship between Companies Life Cycle and Tax Avoidance with a comparison approach of industry", Journal of Accounting and Management Vision, 2, 13, 2019, 150-167.
HARVARD
barzegar G., khalili M. (2019). 'The Study of the Relationship between Companies Life Cycle and Tax Avoidance with a comparison approach of industry', Journal of Accounting and Management Vision, 2(13), pp. 150-167.
CHICAGO
G. barzegar and M. khalili, "The Study of the Relationship between Companies Life Cycle and Tax Avoidance with a comparison approach of industry," Journal of Accounting and Management Vision, 2 13 (2019): 150-167,
VANCOUVER
barzegar G., khalili M. The Study of the Relationship between Companies Life Cycle and Tax Avoidance with a comparison approach of industry. Journal of Accounting and Management Vision, 2019; 2(13): 150-167.
