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The Impact of Capital Intensity on Tax Avoidance in Companies Listed on the Tehran Stock Exchange
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Masoud Bakhtiari *   |
| Department of Accounting, Payam Noor University |
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Abstract: (26 Views) |
| Taxation is a strategic, foundational, and dynamic issue that plays a fundamental and central role in achieving the national development plans of any country, including Iran. Within the context of taxation, the issue of tax avoidance, its influencing factors, and its outcomes are among the most important topics and have been the focus of numerous studies. Evidence suggests that fixed assets and their associated depreciation allow companies to maintain a consistent annual tax level. Accordingly, this study aims to examine the impact of capital intensity on tax avoidance in companies listed on the Tehran Stock Exchange, with the goal of contributing to the theoretical and empirical literature on the subject. Panel data regression was used to test the research hypothesis. The statistical population consists of companies listed on the Tehran Stock Exchange, and the research sample includes 120 companies over the period from 1392 to 1401, selected using the systematic elimination method. The findings indicate that capital intensity has a significant effect on tax avoidance. Furthermore, the results show that the control variables (company losses, standard deviation of operating cash flows, and asset growth) have a negative and significant relationship with the dependent variable, tax avoidance. |
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| Keywords: Capital Intensity, Tax Avoidance, Fixed Assets, Depreciation. |
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Full-Text [PDF 1120 kb]
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Type of Study: Research |
Subject:
Special
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