نوع مقاله : مقاله پژوهشی
نویسنده
استادیار گروه حسابداری، واحد تنکابن، دانشگاه آزاد اسلامی
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسنده [English]
Determining the factors influencing tax aggressiveness level has been a major concern
in the accounting field since 2000. There is no generally accepted definition of tax
aggressiveness. The literature has defined tax aggressiveness as a deliberate reduction
in taxable income through tax-planning activities.
The purpose of this study was to investigate the impact of corporate governance and CEO compensation on the tax aggressiveness of companies listed on Tehran stock exchange. This research has been performed on 107 companies listed on the Tehran Stock Exchange during the period 1399-1393.
In this study, we used panel data to test the effect of corporate governance structure,
CEO compensations and characteristics on the level of tax aggressiveness.
The results showed that the amount of CEO salary and corporate governance structure have a significant impact on tax aggressiveness of companies. Board size, CEO duality, and board independence have no significant effect on corporate tax aggressiveness policies.
کلیدواژهها [English]
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