آمار
| تعداد نشریات | 28 |
| تعداد شماره‌ها | 426 |
| تعداد مقالات | 4,164 |
| تعداد مشاهده مقاله | 6,739,119 |
| تعداد دریافت فایل اصل مقاله | 4,988,659 |
ارائه الگوی کارکردهای مالیاتی پایدار تحت شرایط ریسک محیط اطلاعاتی | ||
| پژوهشنامه اقتصاد کلان Macroeconomics Research Letter | ||
| مقاله 3، دوره 16، شماره 31، شهریور 1400، صفحه 57-84 اصل مقاله (751.4 K) | ||
| نوع مقاله: علمی | ||
| شناسه دیجیتال (DOI): 10.22080/iejm.2021.19214.1777 | ||
| نویسندگان | ||
| جواد فولادی دربان1؛ فرهاد دهدار* 2؛ محمدرضا عبدلی3 | ||
| 1دانشجوی دکتری، گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران | ||
| 2استادیار گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران | ||
| 3دانشیار، گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران | ||
| تاریخ دریافت: 28 تیر 1399، تاریخ بازنگری: 15 تیر 1400، تاریخ پذیرش: 31 مرداد 1400 | ||
| چکیده | ||
| هدف این پژوهش ارائه الگوی کارکردهای مالیاتی پایدار تحت شرایط ریسک محیط اطلاعاتی شرکت‌های بورس اوراق بهادار تهران می‌باشد. در این پژوهش که از نظر روش شناسی ترکیبی (کیفی و کمی) بود، تعداد ۱۳ نفر از خبرگان دانشگاه جهتِ مشارکت در تحلیل های فراترکیب و دلفی به عنوان مبنایِ تحلیلی بخش کیفی مشارکت داشتند تا ۱۱ پژوهش اولیه تایید شده را مورد بررسی قرار دهند و براساس آن حدِ اجماع نظری مضامین و مولفه های پژوهش تایید گردد. سپس در بخش کمی پژوهش تعداد ۲۸ نفر از مدیران شرکت های بورس اوراق بهادار تهران جهتِ تعیینِ تاثیرگذارترین مضامین گزاره ای مشارکت داشتند که از طریق نمونه گیری همگن انتخاب شدند. نتایج در بخش کیفی از وجودِ سه مولفه اصلی و مضامین تأیید شده حکایت داشت و در بخش کمی نتایج نشان داد مضامینِ پویایی بیشتر ارزش شرکت براساس شفافیت مالیاتی (C1) به عنوان شاخصِ مولفه کارکردهای محیط اطلاعاتی بیرونی و افزایش سطح افشای عملکردهای اقتصادی در راستای استاندارد GRI (C9) و تناسب استراتژیک بین حداقل‌سازی مالیاتی و ارزش شرکت (C10) به عنوان شاخصِ مولفه‌ی کارکردهای محیط اطلاعاتی درونی بیشترین تاثیرگذاری را به عنوان پیامدهای مالیاتی پایدار تحت شرایط ریسک محیط اطلاعاتی شرکت‌ها برای شرکت‌های بورس اوراق بهادار تهران به همراه دارد. این نتایج نشان می‌دهد توسعه کارکردهای مالیاتی پایدار تحت شرایط ریسک محیط اطلاعاتی شرکت‌ها صرف نظر از ایجاد پیامدهای مثبت در سطح رقابتی و بازار، می‌تواند به ارتقای سطح اثربخشی عملیات درونی شرکت‌ها نیز کمک نماید. | ||
| کلیدواژه‌ها | ||
| کارکردهای توسعه‌ی مالیاتی پایدار؛ محیط اطلاعاتی شرکت‌ها؛ فرآیند تحلیل تفسیری ساختاری کل؛ ریسک محیط اطلاعاتی؛ پیامدهای رقابتی | ||
| عنوان مقاله [English] | ||
| Presenting a Model of Sustainable Tax Development Functions under the Information Environment Risk Conditions | ||
| نویسندگان [English] | ||
| Javad Fooladi Darban1؛ Farhad Dehdar2؛ Mohammadreza Abdoli3 | ||
| 1Ph.D. student, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran. | ||
| 2Assistant Professor of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran | ||
| 3Associate Professor, Department of Accounting, Shahroud Unit, Islamic Azad University, Shahrood, Iran | ||
| چکیده [English] | ||
| The present research aims to present a model of sustainable tax development functions under the information environment risk conditions of Tehran Stock Exchange companies. In this research, using a mix of qualitative and quantitative approaches, Initially 13 tax professionals working at the university level participated in the meta-analysis and the Delphi section to validate the research components and indicators. Delphi analysis was used to identify the theoretical adequacy of the components and indicators. In the quantitative section, 28 executives from the stock exchange companies were selected randomly through available sampling method. They were given matrix questionnaires to stratify the identified indicators in a range from the most to the least influential ones. The results of the qualitative analysis indicated the existence of 2 main components in the form of 15 final indicators based on theoretical adequacy. Moreover, through the quantitative analysis, it was found that the indicators of the greater dynamics of the value of the company based on tax transparency (C1) as an indicator of the external information environment functions, as well as the increased level of disclosure of economic performance in line with the GRI standard (C9) and the strategic balance between tax minimization and corporate value (C10) as the indicators of the internal information environment functions had the most significant effects on the sustainable tax development of Tehran Stock Exchange companies under the information environment risk conditions. These results show that the development of sustainable tax development functions under the information environment risk conditions can also help to improve the effectiveness of the companies’ internal operations, regardless of their positive effects on the competition and market levels. | ||
| کلیدواژه‌ها [English] | ||
| Sustainable Tax Development Functions, Information Environment Companies, Total Interpretive/Structural, Information environment risk؛ Competitive Consequences | ||
| مراجع | ||
|
Abdoli M, Panahi H. The Study of the Relationship between Firm’s FinancialPolicies and its Profit Stability. Taxjournal, 22(22): 139-156. (In Persain). Abernathy, J, A., Kubick, Th, R & Masli, A. (2016). General Counsel Prominence and Corporate Tax Policy. The Journal of the American Taxation Association, 38(1): 39-56. https://doi.org/10.2308/atax-51258 Akerlof, G. A. (1970). The market for “lemons”: Quality uncertainty and the market mechanism. The Quarterly Journal of Economics, 84(3), 488–500. Beck, P. J., Davis, J. S. & Jung, W, O., (1996). Tax advice and reporting under uncertainty: theory and experimental evidence, Contemporary Accounting Research, 13(1): 49–80. Beyer, A., Cohen, D. A., Lys, T. Z., & Walther, B. (2010). The financial reporting environment: Review of the recent literature. Journal of Accounting and Economics, 50(2-3): 296–343. https://doi.org/10.1016/j.jacceco.2010.10.003 Chen, C, W., Hepfer, B, F., Quinn, Ph, J. & Wilson, R, J. (2018). The effect of tax-motivated income shifting on information asymmetry, Review of Accountnig Studies, 23(3): 958-100. https://doi.org/10.1007/s11142-018-9439-1 David, A., Wilson, R, J. & Kaishu, W. (2019) Tax Uncertainty and Incremental Tax Avoidance. The Accounting Review, 94(2): 229-247. https://doi.org/10.2308/accr-52194 Deloitte, L, L, P. (2013). Responsible Tax: Sustainable Tax Strategy. Desai, M. & Dharmapala, D. (2009). Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment, National Tax Journal, 62(1): 213-239. Dyreng, S, D., Hanlon, M & Maydew, E, L. (2019). When Does Tax Avoidance Result in Tax Uncertainty? The Accounting Review, 94(2): 179-203. https://doi.org/10.2308/accr-52198 Dyreng, S., Hanlon, M. & Maydew, E. (2014). Rolling the Dice: When does Tax Avoidance Result in Tax Uncertainty? Working paper, Duke University, Massachusetts Institute of Technology, and The University of North Carolina. Fakhari H. & Rezaei Pitenoei, Y. (2017). Explaining a Model for Measuring Corporate Information Environment. Quarterly Financial Accounting Journal, 9(33): 121-147. (In Persain). Gallemore, J. & Labro, E. (2015). The importance of the internal information environment for tax avoidance, Journal of Accounting and Economics, 60(1): 149-167. https://doi.org/10.1016/j.jacceco.2014.09.005 Guenther, D, A., Matsunaga, S, R. & Williams, B, M. (2017). Is Tax Avoidance Related to Firm Risk? The Accounting Review, 92(1):115-136. https://doi.org/10.2308/accr-51408 Hamilton, R. & Stekelberg, J. (2017). The Effect of High-Quality Information Technology on Corporate Tax Avoidance and Tax Risk, Journal of Information Systems, 31(2): 83-106. https://doi.org/10.2308/isys-51482 Healy, P. & Palepu, K. G., (1993), The Effect of Firms’ Financial Disclosure Policies on Stock Prices, Accounting Horizons, 7(3): 1−11. Heidari M, Yaghoubnezhad Y, Helali R. & Abbaspour M. (2015). A Model to Determine the Optimal Rate of Environmental Taxes by Emphasis on the Impact of the Reallocation (Case Study of Iran's Power Industry). Taxjournal, 23(26): 122-148. (In Persain). Heidarzadeh Hanzaei, A. & Barati, L. (2019). Information Environment and Earnings Management in Companies to Dual Holdings. Journal of Investment Knowledge, 8(29): 215-332. (In Persain). Hoffman, W. H. (1961). The theory of tax planning. The Accounting Review, 36(2): 274–281 Hogsden J. (2018). The Contemporary Corporate Tax Strategy Environment, Contemporary Issues in Accounting, 22(4): 85-104. https://doi.org/10.1007/978-3-319-91113-7_5 Hutchens, M. & Rego, S, O. (2015). Tax Risk and the Cost of Equity Capital. Working paper, Indiana University. Kaffashpour yazdi, M., Taftiyan, A. & Moeinaddin, M. (2019). Investigating the Effect of Information Environment on the Relationship between Management Forecast Error and Idiosyncratic Risk in Companies Accepted in Tehran Stock Exchange. Management Accounting, 12(41): 151-169. (In Persain). Leece, R. D. & White, T, P. (2017). The effects of firms’ information environment on analysts’ herding behavior, Review of Quantitative Finance and Accounting, 48(2): 503-525. https://doi.org/10.1007/s11156-016-0559-z Malaquias, R. & Junior, D. (2019). Strategy, tax planning and liquidity constraints in investment funds, Journal of Economic Studies, 46(4):842-857. https://doi.org/10.1108/JES-11-2017-0334 McGuire, S., Neuman, S. & Omer, T. (2013). Sustainable Tax Strategies and Earnings Persistence. Working paper, Texas A&M University and University of Nebraska–Lincoln. Mgammal, M. (2019). Corporate tax planning and corporate tax disclosure, Meditari Accountancy Research, https://doi.org/10.1108/MEDAR-11-2018-0390 Papadopoulou P. & Hristu-Varsakelis D. (2019). Tax Evasion as an Optimal Solution to a Partially Observable Markov Decision Process. Approximation and Optimization, 145(11): 219-237. https://doi.org/10.1007/978-3-030-12767-1_11 Phillips, J. D. (2003). Corporate Tax-planning Effectiveness: the Role of Compensation based Incentives, The Accounting Review, 78(3): 847-874. https://doi.org/10.2308/accr.2003.78.3.847 Ppourhaidari, O. & Shafiei Hemmatabad, H. (2013). The Impact of Corporate Tax Rate Change for Earnings Management: The Case Study Reform Taxation Act in 1380. Applied Research in Financial Reporting, 2(1): 25-44. (In Persian). Sadeghi, S, K., Behshti, M, B., Ranjpoor, R. & Ebrahimi, S. (2018). An Empirical Analysis of Effects of Direct Taxes on Income Distribution in Iran: A FAVAR Approach. Taxjournal, 26(37): 41-72. (In Persain). Sadeghi, S., Ranjpor, R., Bagherzadeh Azar, F. & Mousavi, S. The Effects of Tax Policies on Financial Markets Development. Iranian Journal of Economic research, 20(65): 37-61. (In Persain). Sari M, Etemadi H. & Sepasi S. (2019). The Importance of the Internal Information Environment Quality for Tax Risk Reduction. IQBQ, 23(2):1-27. (In Persain). Shanthi, R. & Tong, P, K. (2017). The Persistent Reduction in Poverty from Filing a Tax Return, American Economic, Journal Economic Policy, 9(4): 367-94. Tanyi, P. & Burton, H. (2019). Financial Statement Aggressiveness Related to Tax Accounts and Tax-Related Accounting Misstatements, Accounting and the Public, https://doi.org/10.2308/apin-52544 Vaez, S, A., Daresh, F., Basirat, M. & Kab Amir, A. (2018). Evaluating Tax Persistence and Future Tax Risk of Firms by Emphasizing on Ownership Type. Taxjournal, 26(40): 185-204. (In Persain). Wang, T. (2019). Product market competition and efficiency of corporate tax management, Asian Review of Accounting, 27(2): 247-272. https://doi.org/10.1108/ARA-07-2018-0136 Wilde, J, H. & Wilson, R, J. (2018). Perspectives on Corporate Tax Planning: Observations from the Past Decade. The Journal of the American Taxation Association, 40(2): 63-81. https://doi.org/10.2308/atax-51993 | ||
|
آمار تعداد مشاهده مقاله: 445 تعداد دریافت فایل اصل مقاله: 336 |
||