تأثیر اطمینان بیش‌ازحد مدیریتی بر اجتناب مالیاتی

نوع مقاله : مقاله علمی پژوهشی

نویسندگان

1 استادیار گروه حسابداری، دانشگاه اصفهان، اصفهان، ایران

2 دانشجوی کارشناسی ارشد حسابداری، دانشگاه اصفهان، اصفهان، ایران

چکیده

مالیات، مهم‌ترین درآمد دولت­ها به‎شمار می‎رود که از دیرباز وصول می‌شده است. از سوی دیگر، شرکت­ها همواره در پی پرداخت مالیات کمتر هستند. اجتناب مالیاتی، از جمله روش­هایی است که پرداخت‎کنندگان مالیات می­توانند به‎منظور کاهش مبلغ مالیات از آن استفاده کنند. عوامل متفاوتی، از جمله اطمینان بیش‎ازحد مدیریتی بر اجتناب مالیاتی مؤثر است.هدف این پژوهش تعیین تأثیر اطمینان بیش از حد مدیریتی بر اجتناب مالیاتی است. به‎منظور آزمون فرضیه­های پژوهش، به بررسی 76 شرکت پذیرفته‌شده در بورس اوراق بهادار تهران طی سال‎های 1385 تا 1392 پرداخته شد. همچنین آزمون فرضیه‌های پژوهش به‎کمک الگوی رگرسیون چندمتغیره و شیوۀ داده‌های ترکیبی انجام گرفت. نتایج حاصل از برآورد مدل پژوهش گویای آن است که اثر اطمینان بیش از حد مدیریتی بر اجتناب مالیاتی، مثبت و معنادار است. به بیان دیگر، اطمینان بیش از حد به مدیران ارشد سبب افزایش اجتناب مالیاتی در فرایند گزارشگری مالی می‌شود.

کلیدواژه‌ها

عنوان مقاله [English]

The Effect of Managerial Overconfidence on Tax Avoidance

نویسندگان [English]

  • Mehdi Arabsalehi 1
  • Majid Hashemi 2
1 Assistant Prof., Accounting Group, Isfahan University, Isfahan, Iran
2 MSc. Student in Accounting, Isfahan University, Isfahan, Iran
چکیده [English]

Tax has as one of the most important income sources for governments has been received from a long time ago. The other hand, companies are always trying to pay less tax. Tax avoidance is one of the tools that managers use to pay less corporate tax. Different factors such as managers' overconfidence affect companies' tax avoidance. The purpose of this study is investigation into the effect of managerial overconfidence on tax avoidance. We study 76 companies listed in Tehran Stock Exchange in the period of 2007 to 2013 to test the hypothesis. For data analysis and hypothesis testing, multivariate regression model and the model of compound data is used. Results show that the effect of managerial overconfidence on tax avoidance is positive and significant. In order words, existence of overconfidence in top managers results in increasing of financial reporting tax avoidance.

کلیدواژه‌ها [English]

  • Book-tax differences
  • Cash ETR
  • managerial overconfidence
  • Tax avoidance

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