آزمون ارتباط مدل های راهبری شرکتی با فرار مالیاتی و ارائه الگوی منتخب

آزمون ارتباط مدل های راهبری شرکتی با فرار مالیاتی و ارائه الگوی منتخب
This article aims to design a model for the relationship between corporate governance and tax evasion. In this regard, important variables of corporate governance such as Percentage of non-executive board members, percentage of ownership of institutional investors, percentage of managerial ownership, presence of auditor and Board Bonus were considered as corporate governance measures. The statistical population of this study consisted of all Tehran Stock Exchange companies during a six-year period from 2011 to 2015. Of these, 245 companies were considered as statistical sample due to specific research limitations and using Cross-sectional-time regression model have been tested with fixed effects. E-Views software is used for this purpose. The research findings show that among the tested selected models, a model in which the impact of ownership percentage as a significant variable has a higher ability to Explanation. This article aims to design a model for the relationship between corporate governance and tax evasion. In this regard, important variables of corporate governance such as Percentage of non-executive board members, percentage of ownership of institutional investors, percentage of managerial ownership, presence of auditor and Board Bonus were considered as corporate governance measures. The statistical population of this study consisted of all Tehran Stock Exchange companies during a six-year period from 2011 to 2015. Of these, 245 companies were considered as statistical sample due to specific r مقالات دانشگاه آزاد اسلامی ...