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:: Volume 13, Issue 49 (Quarterly Journal of Fiscal and Economics Policies 2025) ::
qjfep 2025, 13(49): 163-195 Back to browse issues page
Investigating the Moderating Role of Board Gender Diversity in the Relationship Between Business Strategy and Tax Avoidance
Mahdi Filsaraei * , Davood Razzaziani
Hakim Toos Higher Education institute
Abstract:   (291 Views)
It is argued that the presence of women on corporate boards may influence both the type of business strategy pursued and the company’s tax avoidance practices. Women are generally characterized by a more conservative approach, a higher degree of scrutiny regarding internal controls, and a preference for defensive strategies—all of which may significantly impact tax avoidance behaviors. Accordingly, this study investigates the relationship between corporate business strategy and tax avoidance, with a particular focus on the moderating role of board gender diversity. This research is quasi-experimental in nature, Also, using a regression-based approach in terms of purpose and method. Given that the study relies on historical data to test hypotheses, it is categorized as a post-event (ex post facto) study. A sample of 140 listed firms on the Tehran Stock Exchange (TSE) during the period from 2016 to 2022 (1395–1401 in the Iranian calendar), totaling 980 firm-year observations, was analyzed using multivariate regression models. The findings indicate a significant positive relationship between a prospector (aggressive) business strategy and tax avoidance. Moreover, board gender diversity strengthens this relationship. Conversely, a defender (conservative) business strategy is significantly negatively associated with tax avoidance, and board gender diversity weakens this relationship. These results highlight the critical role of gender-diverse boards in shaping the impact of strategic orientation on corporate tax behavior.
Keywords: Tax Avoidance, Prospector Business Strategy, Defender Business Strategy, Board Gender Diversity
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Type of Study: Research | Subject: Special
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Filsaraei M, Razzaziani D. Investigating the Moderating Role of Board Gender Diversity in the Relationship Between Business Strategy and Tax Avoidance. qjfep 2025; 13 (49) :163-195
URL: http://qjfep.ir/article-1-1673-en.html


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This work is licensed under a Creative Commons Attribution ۴.۰ International License (CC BY ۴.۰).
Volume 13, Issue 49 (Quarterly Journal of Fiscal and Economics Policies 2025) Back to browse issues page
فصلنامه سیاستهای مالی و اقتصادی Quarterly Journal of Fiscal and Economic Policies
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