Despite oil revenues, due to its price fluctuations, sanctions, and damages to the country's
revenues, one of the alternatives to earn an income is tax. Tax is the government's share of …

According to the information view, the main function of accounting is to provide information
and thus reduce uncertainty. So, the high internal information environment quality (IIEQ) …

This study was conducted to evaluate the effect of corporate governance mechanisms on the
relationship between ownership structure and social responsibility and tax avoidance of …

This study inves tigates the effects of tax avoidance on tax risk using a conceptual and
statistical modeling of tax risk measuring, based on uncertainty indicator. The sample …

the main purpose of this study is to investigate the effect of CEO power on tax avoidance by
considering the moderating role of audit committee quality in companies listed on the …

هدف: امروزه, در پرتو مطالعات نوین مالی و اقتصادی, مالیات به عنوان رکن اصلی درآمدهای دولت ها
محسوب گردیده و ثبات و پایداری این نوع از درآمدها در برابر درآمدهای ناپایدار, دستیابی به یک نظام …‎

Objective: The purpose of this study was to examine the impact of political connection and
some key corporate governance proxies, such as independence of the board of directors …

هدف: این پژوهش با هدف بررسی تأثیر ارتباط سیاسی و برخی از معیارهای مهم راهبری شرکتی ازجمله
استقلال هیئت‌مدیره و میزان مالکیت سهامداران نهادی بر تهور مالیاتی و همچنین، بررسی تأثیر این …‎

Objective: The purpose of this study was to examine the impact of political connection and
some key corporate governance proxies, such as independence of the board of directors …

این پژوهش به بررسی دلایل نگهداشت وجه نقد شرکت های پذیرفته شده در بورس اوراق بهادار تهران از
منظر ریسک مالیاتی می پردازد. ارتباط بین ریسک مالیاتی و نگهداشت وجه نقد توسط شرکت ها را …‎