The Impact of the Financial Crisis on Tax Avoidance around the Global Financial Crisis in the Companies Accepted in Tehran Stock Exchange

17 Pages Posted: 23 Dec 2019

See all articles by Shaho Heidari Gandoman

Shaho Heidari Gandoman

Department of Accounting, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran; Islamic Azad University (IAU) - Department of Accounting

Date Written: October 1, 2019

Abstract

The purpose of this paper is to examine the impact of the global financial crisis on corporate’ tax avoidance has been investigated. The statistical sample consists of 107 active firms in Tehran Stock Exchange between the years 2005 and 2014 which were selected through systematic removal. To test the research hypotheses linear regression test was used. Eviews software was used for data analysis and research hypotheses testing. The results of this study showed that there is a significant relationship between financial crisis and tax avoidance. There is a significant relationship between the global financial crisis and corporate tax avoidance and. There is no significant relationship between financial crisis and corporate’ tax avoidance in the global financial crisis.

Keywords: Tax Avoidance, Financial Crisis, Financial Leverage, Firm Size, Firm Age

JEL Classification: G01, G15, G20

Suggested Citation

Heidari Gandoman, Shaho and Heidari Gandoman, Shaho, The Impact of the Financial Crisis on Tax Avoidance around the Global Financial Crisis in the Companies Accepted in Tehran Stock Exchange (October 1, 2019). Available at SSRN: https://ssrn.com/abstract=3498639 or http://dx.doi.org/10.2139/ssrn.3498639

Shaho Heidari Gandoman (Contact Author)

Islamic Azad University (IAU) - Department of Accounting ( email )

KURDSTAN
SANANDAJ
Iran

Department of Accounting, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran ( email )

kuedstan
kurdstan
Sanandaj, ID Department of Accounting, Sanandaj Branch, Islamic 66613175
Iran

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