نوع مقاله : پژوهشی

نویسنده

دانشگاه آزاد اسلامی

چکیده

چکیده: اقدامات مدیران برای اعمال سیاست‌های جسورانه مالیاتی در حال گسترش است و شرکت‌ها تا زمانی که هزینه‌های این اقدامات بر منافع آن فزونی نیافته به اقدامات خود ادامه می‌دهند. این پژوهش ارتباط مولفه‌های ساختار مالکیت و سیاست‌های جسورانه مالیاتی را با توجه به وضعیت عملکردی شرکت‌ها بررسی می‌کند.
نمونه آماری مورد بررسی شامل 170 شرکت طی سال‌های 1390 تا 1395 است. فرضیه‌های اول تا سوم به بررسی ارتباط بین مولفه‌های ساختار مالکیت و سیاست‌های جسورانه مالیاتی و فرضیه چهارم، نقش تعدیل‌گر عملکرد شرکت ها را آزمون می‌کند.
یافته‌ها بیانگر وجود رابطه منفی معنادار بین مالکیت دولتی و نهادی با سیاست‌های مالیاتی است. در حالی که رابطه معناداری بین مالکیت خصوصی با سیاست‌های مالیاتی مشاهده نشد. همچنین رابطه بین ساختار مالکیت و سیاست‌های مالیاتی در شرکت‌های با عملکرد ضعیف و قوی تفاوت معناداری دارد. نتایج مبین آن است که با افزایش میزان مالکیت نهادی و دولتی، مدیران کمتر به اقدامات کاهنده مالیات دست می‌زنند ولی افزایش مالکیت خصوصی در شرکت‌ها اقدامات مدیران در زمینه مالیات را تحت تاثیر قرار نمی‌دهد. از سوی دیگر اثر ساختار مالکیت بر سیاستهای مالیاتی در شرکت‌های قوی بیشتر است.

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