Yahya Hasas Yeghaneh; Shahrouz Rezaei
Abstract
Today, Commercial units are expected not only to increase their profits, but also to respond to the community, and to be useful to the community that interacts with it. On the other hand, The avoidance and tax evasion of companies are considered as a matter of concern in society, and society ...
Read More
Today, Commercial units are expected not only to increase their profits, but also to respond to the community, and to be useful to the community that interacts with it. On the other hand, The avoidance and tax evasion of companies are considered as a matter of concern in society, and society Looking for the answer the question of whether companies and individuals pay their fair tax on social costs that are spent on them. The. The instruments used in this research are documents and financial information of the companies accepted in the Tehran Stock Exchange.The statistical sample consists of 164 companies admitted to the stock exchange during the period from 2004 to 2015. The results of the research show a significant relationship between corporate social responsibility and tax management costs on avoiding tax evasion
M-B Bagherpour; M Bagheri; H Khadem; R Hosieni Pour
Volume 9, Issue 34 , July 2012, , Pages 103-128
Abstract
Tax revenue is one of the most important financial sources of the Government, which has a leading role in the economic development of each country. However, some companies try to avoid paying their correct taxes, which creates a problem called "tax evasion". The difference between the tax stated by the ...
Read More
Tax revenue is one of the most important financial sources of the Government, which has a leading role in the economic development of each country. However, some companies try to avoid paying their correct taxes, which creates a problem called "tax evasion". The difference between the tax stated by the company and the tax payment identified by the tax authorities (Tax Organization) can be considered as an example of tax evasion. At this time, Tax organization is applying traditional methods to deal with this challenge, which can reduce the Government's revenue and increase its expenses in the long-term. The objective of this research is to apply data mining techniques to examine the effects of financial and non-financial variables on tax evasion by the companies operating in automotive and parts manufacturing industry. The findings show that "assets to net revenue ratio", absolute value of interest expense to net revenue ratio", and board independence" increase and "net income (loss) to assets ratio", and company's performance (net income or loss) decrease the likelihood of tax evasion. These findings can help tax authorities in both policy making as well as conducting tax audit
