بررسی تأثیر سازوکارهای حاکمیت شرکتی بر شکاف مالیاتی در شرکت های پذیرفته شده در بورس اوراق بهادار تهران

نوع مقاله: مقاله علمی پژوهشی

نویسندگان

1 استادیار گروه حسابداری، دانشکدۀ اقتصاد و مدیریت، دانشگاه ارومیه، ارومیه، ایران

2 کارشناس‎ارشد حسابداری، دانشکدۀ اقتصاد و مدیریت، دانشگاه ارومیه، ارومیه، ایران

چکیده

در این پژوهش به بررسی رابطة بین سازوکار‏های حاکمیت شرکتی و شکاف مالیاتی پرداخته شده است. این ارزیابی از طریق بررسی رابطة بین برخی از سازوکارهای حاکمیت شرکتی شامل استقلال هیئت‏مدیره، دوگانگی نقش مدیرعامل، سهامداران نهادی، مالکیت دولتی، حسابرسی داخلی، اظهار نظر حسابرس، تغییر حسابرس و معامله با اشخاص وابسته با شکاف مالیاتی انجام گرفته است. همچنین برای نتیجه‏گیری بهتر، دو متغیر کنترلی اندازۀ شرکت و اهرم مالی وارد مدل‏ پژوهش شده است. برای این منظور، 110 شرکت نمونه برای یک دورۀ شش‎ساله در بازة زمانی 1385 تا 1390 بررسی شده است. آزمون فرضیه‏های پژوهش با استفاده از روش رگرسیونی چندمتغیره بر اساس داده‏های تلفیقی انجام گرفت. نتایج پژوهش بیانگر این است که رابطۀ متغیرهای استقلال هیئت‏مدیره، مالکیت دولتی، نوع اظهار نظر حسابرس، تغییر حسابرس و اهرم مالی با شکاف مالیاتی، منفی است و متغیرهای حسابرسی داخلی و اندازۀ شرکت رابطة مثبتی با شکاف مالیاتی دارند. همچنین متغیرهای دوگانگی نقش مدیرعامل، سهامداران نهادی و معامله با اشخاص وابسته، رابطة معناداری با شکاف مالیاتی ندارند.

کلیدواژه‌ها


عنوان مقاله [English]

The impact of corporate governance mechanisms on the tax gap of listed companies in Tehran Stock Exchange

نویسندگان [English]

  • Hamzeh Didar 1
  • Gholamreza Mansourfar 1
  • Mehdi Kafami 2
1 Assistant Prof., Faculty of Economic and Management, University of Urmia, Urmia, Iran
2 MSc., Faculty of Economic and Management, University of Urmia, Urmia, Iran
چکیده [English]

This paper examines the relationship between corporate governance mechanisms and tax gap. Independence of the Board, duality role of the CEO, institutional shareholders, state ownership, existence of the internal audit, audit opinion, changing of the auditor and the transaction with related parties are considered as corporate governance mechanisms proxies. In addition, firm size and the financial leverage are entered to the model as control variables. The final sample of analysis includes 110 firms for a period of 6 years from 2007 to 2012 and the multiple regression method based on panel data was used to test the proposed research hypotheses. The results indicate that despite the existence of negative relationship of board independence, state ownership, audit opinion, auditor change and leverage have negative impact with the tax gap; internal audit and size have positive impact on the tax gap. In addition, there is no significant relationship among the duality role of CEO, institutional shareholders and transactions of related parties with the tax gap.

کلیدواژه‌ها [English]

  • Corporate governance
  • independence of the board
  • Institutional investors
  • tax gap
  • transactions with related parties
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