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
Date Written: October 1, 2019
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
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