بررسی ارتباط نوع مالکیت و عملکرد مالی با سیاست مالیاتی شرکت‌ها: شواهدی از شرکت‌های عضو بورس اوراق بهادار تهران

نوع مقاله: مقاله پژوهشی

نویسندگان

1 هیئت علمی دانشگاه تهران

2 سازمان امور مالیاتی. اداره کل استان فارس

چکیده

تدوین سیاست مالیاتی از سوی ارکان مدیریتی شرکت همواره از موضوعات چالش‌برانگیز و موردتوجه سهام‌داران و سیاست‌گذاران بوده است. با مرور ادبیات موضوع دو نوع کلی از سیاست مالیاتی که شرکت‌ها اتخاذ می‌نمایند قابل تشخیص و تمایز است. سیاست متهورانه مالیاتی در مقابل سیاست محافظه‌کارانه مالیاتی. بر اساس سیاست محافظه‌کارانه مالیاتی شرکت‌ها بدون تلاش برای کاهش مالیات پرداختی خود تمام جزئیات درآمدی خود را ابراز می‌نمایند درحالی‌که شرکت‌هایی که سیاست مالیاتی خود را متهورانه تدوین می‌کنند جهت جلوگیری از خروج نقدینگی در قالب مالیات تلاش می‌کنند. هدف از انجام این پژوهش بررسی این نکته است که آیا نوع مالکیت شرکت و نیز وضعیت عملکرد آن تأثیر معناداری بر تدوین سیاست مالیاتی از سوی شرکت‌ها دارد یا خیر. در این پژوهش با به‌کارگیری روش رگرسیون جهت آزمون فرضیه‌های پژوهش، به بررسی نمونه‌ای متشکل از 137 شرکت عضو بورس اوراق بهادار تهران در طول دوره 1389 لغایت 1393 یعنی 685 سال-شرکت پرداخته شده است تا اثرات نوع مالکیت شرکت و نیز عملکرد مالی بر برنامه‌ریزی مالیاتی شرکت مورد بررسی قرار گیرد. نتایج حاصل از پژوهش بیانگر آن است که با افزایش میزان مالکیت سرمایه‌گذاران نهادی و سرمایه‌گذاران دولتی در شرکت، سیاست مالیاتی متهورانه‌تر می‌شود. سایر نتایج نشان‌دهنده آن است که عملکرد مالی، تأثیر معنی‌داری بر سیاست مالیاتی شرکت ندارد.

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دوره 10، شماره 2
پاییز و زمستان 1397
صفحه 183-209
  • تاریخ دریافت: 13 شهریور 1396
  • تاریخ بازنگری: 15 اسفند 1396
  • تاریخ پذیرش: 19 اردیبهشت 1397