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انگیزهها و فرصتهای برنامهریزی مالیاتی و اجتناب مالیاتی: شواهدی از شرکتهای تولیدی ایران | ||
| پژوهشهای راهبردی بودجه و مالیه | ||
| دوره 6، شماره 3 - شماره پیاپی 23، مهر 1404، صفحه 161-193 اصل مقاله (1021.86 K) | ||
| نوع مقاله: مقاله پژوهشی | ||
| نویسندگان | ||
| سجاد صادقی1؛ محسن ایمنی* 2 | ||
| 1کارشناسی ارشد، گروه حسابداری، موسسه آموزش عالی آیندگان، تنکابن، ایران. | ||
| 2دانشیار گروه حسابداری، موسسه آموزش عالی آیندگان، تنکابن، ایران. | ||
| تاریخ دریافت: 03 فروردین 1404، تاریخ بازنگری: 19 تیر 1404، تاریخ پذیرش: 05 مهر 1404 | ||
| چکیده | ||
| هدف این مطالعه بررسی تأثیر انگیزهها و فرصتهای برنامهریزی مالیاتی بر اجتناب مالیاتی است. جهت آزمون فرضیه از رگرسیون خطی چندمتغیره استفاده شد. جامعه آماری 79 شرکتهای تولیدی پذیرفتهشده در بورس اوراق بهادار تهران طی سالهای 1391-1402 بوده است (948 مشاهده سال-شرکت). برای محاسبه انگیزههای برنامهریزی مالیاتی از دو شاخص محدویت مالی کاپلان و زینگالس و ورشکستگی آلتمن استفاده شد. یافتههای نشان میدهد که بین فرصتهای برنامهریزی مالیاتی و اجتناب مالیاتی رابطه مثبت و معناداری وجود دارد، به این معنا که شرکتهایی که فرصتهای بیشتری برای برنامهریزی مالیاتی دارند، بیشتر به سمت اجتناب مالیاتی گرایش پیدا میکنند. همچنین بین انگیزههای برنامهریزی مالیاتی (در هر دو شاخص) و اجتناب مالیاتی رابطه مثبت و معناداری مشاهده شد که بیانگر آن است که انگیزههای مدیران برای برنامهریزی مالیاتی میتواند سطح اجتناب مالیاتی را افزایش دهد. علاوه بر این، اثر تعاملی انگیزهها و فرصتهای برنامهریزی مالیاتی نیز در این شرایط دارای رابطهای مثبت و معنادار با اجتناب مالیاتی است. همچنین نتایج آزمون اضافی نتایج این پژوهش نشان داد مالیکت نهادی اثر منفی بر اجتناب مالیاتی دارد و رابطه بین فرصتهای برنامهریزی مالیاتی و اجتناب مالیاتی را تعدیل میکند. این نتایج میتواند به سیاستگذاران کلان مالیاتی کمک کند تا درک بهتری از تأثیر متغیرهای مختلف بر رفتار اجتناب مالیاتی داشته باشند و تصمیمات بهتری در این حوزه اتخاذ نمایند. | ||
| کلیدواژهها | ||
| برنامهریزی مالیاتی؛ اجتناب مالیاتی؛ انگیزههای مالیاتی؛ فرصتهای مالیاتی | ||
| عنوان مقاله [English] | ||
| Incentives and Opportunities for Tax Planning and Tax Avoidance: Evidence From Iranian Manufacturing Companies | ||
| نویسندگان [English] | ||
| Sajad Sadeghi1؛ Mohsen Imeni2 | ||
| 1Master, Department of Accounting, Ayandegan Institute of Higher Education, Tonekabon, Iran. | ||
| 2Associate Professor, Department of Accounting, Ayandegan Institute of Higher Education, Tonekaboon, Iran. | ||
| چکیده [English] | ||
| This study investigates the effect of tax planning incentives and opportunities on tax avoidance. Multivariate linear regression was used to test the hypothesis. The statistical population was 79 manufacturing companies listed on the Tehran Stock Exchange during 2012-2023 (948 company-year observations). Two indices of Kaplan and Zingale's financial constraint and Altman's bankruptcy were used to calculate tax planning incentives. Two indicators are used to measure tax planning incentives: the KZ index as a proxy for financial constraints, which reflects liquidity pressures and limited access to financing sources, and the Altman Z score, which measures the probability of firms going bankrupt. The findings show a positive and significant relationship between tax planning opportunities and tax avoidance, meaning that companies with more opportunities for tax planning tend to be more inclined towards tax avoidance. Also, a positive and significant relationship was observed between tax planning incentives (in both indices) and tax avoidance, which indicates that managers' incentives for tax planning can increase the level of tax avoidance. In addition, the interactive effect of incentives and tax planning opportunities has a significant positive relationship with tax avoidance in these conditions. Also, additional testing of this study's results showed that institutional ownership has a negative effect on tax avoidance and moderates the relationship between tax planning opportunities and tax avoidance. These results can help macro-tax policymakers better understand the impact of different variables on tax avoidance behavior and make better decisions in this area. | ||
| کلیدواژهها [English] | ||
| Tax planning, Tax avoidance, Tax incentives, Tax opportunities | ||
| مراجع | ||
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