|تعداد مشاهده مقاله||23,062,150|
|تعداد دریافت فایل اصل مقاله||21,338,780|
Model of the comprehensive index of tax avoidance and company' attributes
|International Journal of Finance & Managerial Accounting|
|دوره 8، شماره 30، شهریور 2023، صفحه 89-108 اصل مقاله (455.17 K)|
|نوع مقاله: Original Article|
|شناسه دیجیتال (DOI): 10.30495/ijfma.2023.21591|
|morteza akbari1؛ Faegh Ahmadi 2؛ Hamidreza Shammakhi3؛ Mohammad Hossein Ranjbar 4|
|1PhD student of Accounting, Islamic Azad University, Qeshm International Campus, Science Department, Qeshm, Iran|
|2Assisstant professor, accounting and financial group, Islamic Azad University, Qeshm unit, Qeshm, Iran|
|3Assisstant professor, accounting group, Islamic Azad University, Eslamshahr unit, Tehran, Iran|
|4Assisstant professor, accounting and financial management group, faculty of human sciences, Islamic Azad University, Bandarabbas unit, Bandarabbas, Iran|
|The topic of taxes has a crucial role in the financial and economic literature of every country. In the informational atmosphere of accounting in Iran, the tax is one of the foundations which affects the financial reports. So it seems that many companies are struggling with tax avoidance and because of that, determining the affecting factors on the tax avoidance level is very important. Therefore, in this research, by focusing on various indexes by using the fuzzy method, a comprehensive index for evaluating tax avoidance is introduced. And then, we investigate the effect of the comprehensive model of tax avoidance evaluation on the company attributes by using multivariate regression. Also, for testing and evaluating the function of the designed model, the data of the 102 companies during the years from 1390 to 1398 have been utilized by the hybrid approach. So, a questionnaire for an opinion poll from experts about validity and importance of considered criteria for evaluating the tax avoidance of company was provided and distributed among them and by using one of the multiple-criteria decision-making models (Shannon Entropy), validity and importance of the criteria were determined. Also, confirmatory factor analysis was used to evaluate the relationships of the latent variable in this tax avoidance research. The achieved results demonstrate that the suggested model is a suitable index for tax avoidance. Furthermore, the results showed that the company attributes (company size, profitability, and progress of company) could affect tax avoidance, and it causes an increase in tax avoidance.|
|tax avoidance؛ comprehensive index of tax avoidance؛ multiple-criteria decision-making model؛ company attributes|
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