تعداد نشریات | 161 |
تعداد شمارهها | 6,532 |
تعداد مقالات | 70,501 |
تعداد مشاهده مقاله | 124,098,474 |
تعداد دریافت فایل اصل مقاله | 97,206,116 |
مدل سیاست مالیاتی با تأکید بر ارزشهای فرهنگی | ||
تحقیقات مالی | ||
مقاله 23، دوره 18، شماره 3، آذر 1395، صفحه 541-562 اصل مقاله (390.74 K) | ||
نوع مقاله: مقاله علمی پژوهشی | ||
شناسه دیجیتال (DOI): 10.22059/jfr.2016.62455 | ||
نویسندگان | ||
غلامرضا کرمی1؛ علیرضا شهابی* 2 | ||
1دانشیار گروه حسابداری، دانشکدۀ مدیریت، دانشگاه تهران، تهران، ایران | ||
2دانشجوی دکتری حسابداری، دانشگاه تهران پردیس البرز، تهران، ایران | ||
چکیده | ||
میزان مالیات شرکت، نشاندهندۀ وجوهی است که از شرکت خارج میشود و در اختیار دولت قرار میگیرد؛ وجوهی که میتوانند در پروژههای سرمایهگذاری مصرف شده و به ارزشآفرینی برای شرکت منجر شوند. بنابراین شرکتها همواره در تلاشاند با بهکارگیری سیاستهای مالیاتی مختلف، برای کاهش وجوه نقد خروجی اقدام کنند. این پژوهش بهدنبال ارائه و آزمایش مدلی برای پیشبینی سیاست مالیاتی شرکتهای عضو بورس اوراق بهادار تهران است. برای این منظور 85 شرکت عضو بورس اوراق بهادار تهران بهعنوان نمونۀ آماری انتخاب شدند. آزمونهای آماری از طریق مدل معادلات ساختاری و با بهکارگیری نرمافزار Smart PLS صورت پذیرفت. برای سنجش عوامل فرهنگی از دو متغیر مذهبگرایی و اعتماد به دولت استفاده شده است. بر اساس نتایج بهدستآمده، عوامل فرهنگی از طریق متغیر میانجی عملکرد مالی بر چگونگی تدوین سیاست مالیاتی شرکت اثرگذارند. البته عوامل فرهنگی بدون حضور متغیر میانجی عملکرد مالی تأثیر معناداری بر سیاست مالیاتی شرکت ندارد. همچنین سایر نتایج نشان میدهد حضور مالکان دولتی و سهامداران نهادی، به تغییر سیاستهای مالیاتی شرکت منجر شده است | ||
کلیدواژهها | ||
ساختار مالکیت؛ سیاست مالیاتی؛ عملکرد شرکت؛ عوامل فرهنگی | ||
عنوان مقاله [English] | ||
Tax Policy Model Considering Cultural Values | ||
نویسندگان [English] | ||
Gholamreza Karami1؛ Alireza Shahabi2 | ||
1Associate Prof. in Accounting, Faculty of Management, University of Tehran, Tehran, Iran | ||
2Ph.D. Candidate in Accounting, Faculty of Management, University of Tehran, Alborz Campus, Iran | ||
چکیده [English] | ||
Firms’ tax amounts represent cash outflows from firms to the governments. Cash flows which could be invested and create value for the firms. Therefore firms have been tried to restrict those cash outflows through implementing different tax policies. This research is about to develop and test a tax policy predictor model. Statistical model consist of 85 public firms listed on Tehran Stock Exchange (TSE). Structural equation modeling is the statistical instrument. Religion and trust in public sector are proxies for cultural values. Results indicate that cultural values affect firms’ tax policy while intermediating variables are in and have no impact when those intermediating variables are not included. Other findings show effects of capital structure on tax policy development by firms. | ||
کلیدواژهها [English] | ||
Capital structure, Tax Policy, Cultural Values, firm performance | ||
مراجع | ||
Abdoli, M. & Panahi, H. (2014). Investigating the relationship between Firms' Tax Policy and their Income Persistence Journal of Tax Research, 139(22), 139-156. (in Persian)
Abdoli, M., Bakhshi, H. & Howeini, S. (2013). Investigating the Relationship between firm Aggressiveness Financial Reporting and Firm Size with Aggressive Tax Policy. Journal of Tax Research, 21(19), 157-170. (in Persian) Adebisi, J. & Gbegi, D. (2013). Effect of Tax Avoidance and Tax Evasion on Personal Income Tax Administration. American Journal of Humanities and Social Sciences, 1(3), 125-134.
Ahmadi, F., Mohammadi, E. (2016). Impact of Good Corporate Governance on Economic Value Added Investigating in Firms Listed on Tehran Stock Exchange. Journal of Financial Research,2(18), 235-250. (in Persian)
Alizadeh, A., Hanjari, S., Amini, M. & Rasaeian, A. (2015). Stock Liquidity and Tax Avoidance Considering Corporate Governance and Financial Constraints. Accounting and Auditing Review, 22(4), 461-487. (in Persian)
Allingham, M. & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3-4), 323-338.
Alm, J. (2011). Measuring, explaining, and controlling tax evasion: Lessons from theory, field studies, and experiments. International Tax and Public Finance, 19(1), 54-77.
Askari, A. (2013). Deep Study on Tax System Revisin: Challenges, Plans and tax System Performance. Quarterly Journal of Financial and Economic Policies, 1(2), 85-120. (in Persian)
Baron, G. & Mocetti, S. (2011). Tax morale and public spending inefficiency. International Taxation Public Finance, 18(6), 724-749.
Barraza, J. & Zak, P. (2012). Oxytocin instantiates empathy and produces prosocial behaviors. Cambridge: Cambridge University Press, In press.
Brealey, R. &Myers, S. (1991). Principles of Corporate Finance, Fourth ed. New York: McGraw-Hill, Inc.
Brinberg, J.G. & Snodgrass, C. (1988). Culture and Control: a Field Study. Accounting, Organizations and Society, 13(5), 447-464.
Brown, J., Drake, K. & Martin, M. (2013). Are firms myopic? The case of contracting on performance and uncertainty. Arizona State University, Working paper.
Chen, C. & Lai, S. (2012). Financial constraint and tax aggressiveness. Hong Kong: University of Auckland and Chinese University of Hong Kong.
Clark, R. (2006). How to label a goat: The silly rules and regulations that are strangling Britain. UK: Harriman House.
Fazeli, M., Gord, A. & Parandin, K. (2014). Investigating the Relationship Between Organisational Health on Tax Acceptance among Tax Payers of South Tehran Tax Office. Quarterly Journal of Governmental Accounting, 1(1), 9-20. (in Persian)
Frank, M., Lynch, L. & Rego, S. (2009). Tax Reporting Aggressiveness and its Relation to Aggressive Financial Reporting. The Accounting Review, 84(2), 467-496.
Guenther, D. A., Matsunaga, S. R. & Williams, B. M. (2013). Tax Avoidance, Tax Aggressiveness, Tax Risk and Firm Risk.University of Oregon, Eugene. Lundquist College of Business.
Hofstede, G. (1980). Culture's Consequences: International Differences in Work-Related Values. Beverly Hills: CA: Sage.
Imhof, J. & Seavey, S. (2014). Corporate risk-taking, firm value and high levels of managerial earnings forecasts. Advances in Accounting, 30(2), 328-337.
James, S. & Nobes, C. (2008). The Economics of Taxation. Birmingham: Fiscal Publications.
Khajavi, S. & Etemadi Jouriani, M. (2013). Relationship between Culture and Accounting. Journal of Accounting Science and Research, 32, 22-41. (in Persian) Khajavi, S. & Kiamehr, M. (2016). Tax Avoidance Modeling Using Accounting Information: Evidences from Tehran Stock Exchange. Journal of Accounting Knowledge, 7(25), 79-100. (in Persian)
Khoddami Pour, A. & Roustaei, S. (2014). Investigating the Relation Between Taxable Income Smoothing and Tax Avoidance and its information Content. Journal of Management Accounting and Auditing Science, 3(10), 35-46. (in Persian) Kim, J., Li, Y. & Zhang, L. (2011). Corporate Tax Avoidance and Stock Price Crash Risk: FirmLevel Analysis. Journal of Financial Economics, 100(3), 639-662.
Kordestani, G. & Masoumi, J. (2009). Corporate Governance Challenges in Emerging Markets. Audit Science, (37), 40-46. (in Persian)
Kroeber, A. & Kluckhohn, C. (1952). Culture: a critical review of concepts and definitions. New York: Vintage books.
Lennox, C., Lisowsky, P. & Pitman, J. (2013). Tax Aggressiveness and Accounting Fraud. Journal of Accounting Research, 51(4), 739-778.
Lewis, A. (1978). Perceptions of tax rates. British Tax Review, 6, 358-366.
Lewis, H. (1971). Shame and Guilt in Neurosis. New York: International University Press.
Margo, A. (1999). Contextual features of tax decision-making settings. The Journal of the American Taxation Association, 21(S-1), 63-73.
Mehrani, S., Hoseini, A., Heidari, H. & Pouyanfar, A. (2013). Effects of Capital Structure on Public Listed Firms' Value. Journal of Financial Research, 15(1), 129-148. (in Persian)
Mehrani, S., Moradi, M. & Eskandari, H. (2010). Relationship between Institutional Ownership and Conservating Accounting. Journal of Financial Accounting Research, 1(3), 47-62. (in Persian)
Mohadali, R. & Pop, J. (2014). The Influence of Religiosity on Taxpayers' Compliance Attitudes: Empirical Evidence from a Mixed-Methods Study in Malaysia. Accounting Research Journal, 27, 71-91.
Molanazari, M., Abouhamzeh, M. & Mirzaei Abbasabad, M. (2016). Organisational Culture and Firm Tax Acceptance (Case Study on Large Tax Units Office. Accounting and Auditing Review, 23(1), 1-18. (in Persian)
Moradi, M., Rostami, A. & Taghizadeh, R. (2013). Investigating the Influencing Factors on Tax Evasion Emphassing on Cultural Factors. Journal of Tax Research, 18(2), 181-201. (in Persian)
PakMaram, A., MadadiZadeh, E. & Behnemoon, Y. (2014). Impact of Tax Planning on Firms' Market Performance. Journal of Tax Research, 22(24), 201-219. (in Persian)
Paligorova, T. (2010). Corporate risk taking and ownership structure. Canada: Bank of Canada.
Park, C. G. & Hyun, J.K. (2003). Examining the determinants of tax compliance by experimental data: A case of Korea. Journal of Policy Modeling, 25(8), 673-684.
Park, J. W. & Zak, P.J. (2007). Neuroeconomics studies. Analyse & Kritik, 29, 47-59.
Pourheidari, O. & Gol-Mohammadi Shouraki, M. (2015). Effect of Firm Financial Risk on Audit Fee. Accounting and Auditing Review, 22(3), 301-318. (in Persian) Pourzamani, Z. & Tarazian, A. (2016). Moutual Effect of ROA and Stock Return Volatilities on Managers Cash Asset- Increasing- Based Bonus. Accounting and Auditing Review, 23(1), 55-72. (in Persian)
Putnam, R. (2000). Bowling alone. In: The Collapse and Revival of American Community. New York: Simon & Schuster.
Richardson, G. & Lanis, R. (20007). Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia. Journal of Accounting and Public Policy, 26(6), 689-704.
Richardson, G., Wang, B. & Zhang, X. (2016). Ownership structure and corporate tax avoidance: Evidence from publicly listed private firms in China. Journal of Contemporary Accounting & Economics, 12(2), 141-158.
Ross, A. & McGee, R. (2011). Attitudes toward Tax Evasion: A Demographic Study of Switzerland. Business Studies Journal, 3, 1-47.
Saeidi, A. & Shiri Ghohi, A. (2012). Capital Structure and Firms' Performance (Evidences from Tehran Stock Exchange. Stock Exchange Quarterly Journal, 5(18), 153-172. (in Persian)
Salehi, M., Parvizfard, S. & Ostovar, M. (2014). The Study of Cultural Factors' Effects on Tax Compliance in Iran. Tax Research, 22(23), 185-214. (in Persian) Salehi, M., Zamani Moghaddam, S. & Lotfi, A. (2016). The Relationship between Managers Thinking Style and Tax Avoidance. Journal of Tax Research, 24(30), 171-187. (in Persian)
Scholz, J. & Lubell, M. (1998). Trust and taxpaying: testing the heuristic approach to collective action. American Journal of Political Science, 42(2), 398-417.
Shevlin, T. (2002). Commentary: Corporate Tax Shelters and Book-Tax Differences. Tax Law Review, 55, 427-443.
Sohrabi, B., Raeisi Vanani, I. & Ghanouni Shishvan, V. (2015). Assessing Firms' Income Tax and Interpreting Tax Trends Using Data Analysis Algorithm. Journal of Financial Research, 17(2), 219-238. (in Persian)
Song, Y. &Yarbrough, T. (1978). Tax ethics and taxpayer attitudes: A survey. Public Administration Review, 38(5), 442-452.
Strielkowski, W. & Cabelkova, I. (2015). Religion, Culture, and Tax Evasion: Evidence from the Czech Republic. Religions, 6, 657-669.
Taylor, G. & Richardson, G. (2014). Incentives for corporate tax planning and reporting: Empirical evidence from Australia. Journal of Contemporary Accounting &Economics, 10, 1-15.
Torgler, B. (2003). Tax Morale and Institutions. Working Paper, Switzerland: Center for Research in Economics, Management and the Arts.
Torgler, B. (2004). Tax Morale, Trust and Corruption: Empirical Evidence from Transition Countries. Center for Research in Economics, Management and the Arts, Basel: CREMA Working Paper No. 2004-05.
Torgler, B. (2006). The importance of faith: Tax morale and religiosity. Journal of Economic Behavior and Organization, 61, 81-91.
Torgler, B. & Werner, J. (2005). Fiscal autonomy and tax morale: Evidence from Germany. Public Finance and Management, 5, 460-485.
Tyler, T. (1990). Why People Obey the Law. New Haven: Yale University Press.
Watts, R. L. & Zimmerman, J. L. (1978). Towards a Positive Theory of the Determination of Accounting Standards. The Accounting Review, 53(1), 112-134.
Welch, E. (2003). The Relationship Between Ownership Structure and Performance in Listed Australian Companies. Australian Journal of Management, 28(3), 287-305.
Yu, M. (2013). State ownership and firm performance: Empirical evidence from Chinese listed companies. China Journal of Accounting Research, 6, 75-87.
Zimmerman, J.. L. (1983). Taxes and Firm Size. Journal of Accounting and Economics, 5, 119-149. | ||
آمار تعداد مشاهده مقاله: 967 تعداد دریافت فایل اصل مقاله: 755 |