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Investigating the Effect of Effective tax Rate and Quality of corporate Governance on tax Evasion and tax corruption

کلیدواژه: Effective tax rate,Quality of corporate governance,Tax evasion,Tax corruption

نویسندگان: NAMAZIAN ALI, POURHEIDARI OMID, Zeinali Hadis

ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN ACCOUNTING AND AUDITING REVIEW

Objective: This study investigated the effect of Effective tax rates and the quality of corporate governance on tax evasion and corruption by using financial variables. Methods: Multiple regression model was used to examine research hypothesis. Data was selected by referring to the financial stateme... ادامه

سال:2021

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

14 بازدید

مشاهده/دانلود

The Impact of Effective corporate Governance on the Relationship between tax Gap and Future Profit Changes in Iranian Economy

کلیدواژه: Tax,Tax Gap, Corporate Governance Effectiveness, Future Earnings Changes

نویسندگان: Karami Rasoul, VAEZ SEYED ALI, REKABDAR GHASEM

ناشر: - Advances in Mathematical Finance and Applications

The Iranian economy in recent years is due to the development of economic sanctions, a sharp decline in the price of oil, and the deficit resulting from revenue-dependent on oil revenues and the trend towards tax revenues. While comparing the volume of the Iranian economy with the amount of tax inco... ادامه

سال:2022

لینک به محتوا با زبان هدف

نوع سند: Article

4 دانلود

12 بازدید

مشاهده/دانلود

The Impact of Effective corporate Governance on the Relation-ship between tax Gap and Future Profit Changes in Iranian Economy

کلیدواژه: Tax,Tax Gap,Corporate Governance Effectiveness,Future Earnings Changes

نویسندگان: Karami Rasoul, VAEZ SEYED ALI, REKABDAR GHASEM

ناشر: - Advances in Mathematical Finance and Applications

The Iranian economy in recent years is due to the development of eco-nomic sanctions, a sharp decline in the price of oil and the deficit result-ing from revenue-dependent on oil revenues and the trend towards tax revenues. While comparing the volume of the Iranian economy with the amount of tax inc... ادامه

سال:2020

لینک به محتوا با زبان هدف

نوع سند: Article

5 دانلود

16 بازدید

مشاهده/دانلود

Political Connection, corporate Governance and tax Aggressiveness

کلیدواژه: Political Connection,Board Independence,Tax Aggressiveness,Corporate Governance,Institutional Shareholder

نویسندگان: KASHANIPOUR MOHAMMAD, FARAJI OMID, Borji Parisa

ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE

Objective: The purpose of this study was to examine the impact of political connection and some key corporate governance proxies, such as independence of the board of directors, institutional shareholders ownership on tax aggressiveness, and the impact of these proxies on the relationship between po... ادامه

سال:2020

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

9 بازدید

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The Relationship between corruption, corporate Governance, and Firm Financial Return at the Provincial Level

کلیدواژه: Corruption, Corporate governance, Financial Return, Return on Assets (ROA), Tobin’s Q

نویسندگان: Esmaeili Amir Mohamad, Nasrollahi Zahra, Aref Manesh Zohreh

ناشر: مدیریت دارایی و تامین مالی - Journal of Asset Management and Financing

Abstract
Researchers have often examined corruption based on perceptual criteria and nationally. The innovation of this research was to take the two advantages of objective documentation and local dimensions in defining the corruption index. This study used a local and objectiv... ادامه

سال:2022

لینک به محتوا با زبان هدف

نوع سند: Article

2 دانلود

8 بازدید

مشاهده/دانلود

Intellectual Capital and the Relation between corporate Governance and tax Avoidance

کلیدواژه: tax avoidance,corporate governance,intellectual capital

نویسندگان: Faghani Mahdi, Darsanj Sakine, Saeidi Moslem, ZAREI HAMID

ناشر: پژوهش های تجربی حسابداری - Journal of Empirical Research in Accounting

Lack of proper corporate governance mechanisms can pave the way for management opportunistic actions one of which is to lead tax avoidance activities towards their own benefits, which in turn may waste tax resources. The purpose of this paper is to investigate the effect of intellectual capital on t... ادامه

سال:2019

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

15 بازدید

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The Role of corporate Governance on tax Justice (Horizontal Equity and Vertical Equity)

کلیدواژه: Tax Justice,Corporate Governance,Corporate Governance Criteria

نویسندگان: Allahyari Abbas, POURZAMANI ZAHRA, TORABI TAGHI

ناشر: INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING - INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING

The purpose of this study is to examine the role of corporate governance in the concept of tax justice. The current research contributes to the field of applied research and is regarded as a descriptive survey research, testing four main hypotheses and eight special hypotheses. The required data for... ادامه

سال:2018

لینک به محتوا با زبان هدف

نوع سند: Article

5 دانلود

12 بازدید

مشاهده/دانلود

Determining the corporate Governance Mechanisms in International Join Ventures and recognizing the Effective Factors

کلیدواژه: International Joint Venture,Corporate Governance Mechanism,Systematic Literature Review

نویسندگان: SADEGH MOHAMMAD HADI, Parchami Sarghein Maryam, SHAH HOSSEINI MOHAMMAD ALI

ناشر: چشم انداز مدیریت بازرگانی - business managment perspective

Objective: The lack of a research which determined corporate governance mechanisms and recognized the factors which have effect on them makes us to write this article to recognize the mechanisms which are compatible with the nature of international joint ventures structure and determine the factors ... ادامه

سال:2020

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

13 بازدید

مشاهده/دانلود

The Identification and Investigation of Internal Relationships among the Effective Factors in Establishment of an Effective Audit Committee to Promote the Level of the corporate Governance in Banks

کلیدواژه: Audit Committee,Corporate Governance,Internal Relationships,GroundedTheory,Dematel Approach,ANP Technique

نویسندگان: Bidari Mohammadali, HEJAZI REZVAN, MASHAYEKHI BITA

ناشر: دانش حسابداری و حسابرسی مدیریت - JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING

The purpose of present study was to identify and evaluate the internal relations among the factors affecting the establishment of an Effective audit committee. This research is an applied research in terms of the classification of the researches according to the purpose, in terms of the method of da... ادامه

سال:2019

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

13 بازدید

مشاهده/دانلود

The Effectiveness of corporate Governance Dimensions on the Relationship between Social Responsibility and tax Justice

کلیدواژه: Tax Justice, Corporate Governance, Corporate social responsibility

نویسندگان: Allahyari Abbas, POURZAMANI ZAHRA, TORABI TAGHI

ناشر: حسابداری مدیریت - MANAGEMENT ACCOUNTING

Theorists are attempting to establish the principle of tax justice in order to prescribe the distribution of tax burden among the people. Governments are one of the major stakeholders in companies that use their information in macroeconomic planning. There is a social contract between the companies ... ادامه

سال:2018

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

17 بازدید

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