نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری حسابداری، گروه حسابداری، واحد یاسوج، دانشگاه آزاد اسلامی، یاسوج، ایران
2 استاد، گروه حسابداری،دانشکده اقتصاد،مدیریت و علوم اجتماعی، دانشگاه شیراز، شیراز، ایران (نویسنده مسئول)
3 استادیار، گروه حسابداری، واحد گچساران، دانشگاه آزاد اسلامی، گچساران، ایران
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
Introduction
The main issue in this research is the study of factors affecting aggressive tax policy and also modeling the factors affecting aggressive tax policy. The present study seeks to provide empirical evidence to compare the performance of methods such as correlation-based methods and relief with other models before reducing the variables in predicting aggressive tax policy criteria of companies listed on the Tehran Stock Exchange. In this regard, the usefulness of correlation and relief methods for selecting optimal predictor variables was also investigated and compared.
Hypotheses
The purpose of this study is to investigate the performance of relief and correlation-based linear methods in predicting the optimal predictor variables affecting aggressive tax policy. According to this aim and the theoretical foundations, the research hypotheses were formulated as follows:
Hypothesis 1: There is a significant difference between the predictive performance of aggressive tax policy using optimally selected predictor variables and the use of all predictor variables.
Hypothesis 2: There is a significant difference between the usefulness of variable selection methods in predicting aggressive corporate tax policy.
Method
For this purpose, data related to 108 companies listed on the Tehran Stock Exchange for the period between 1389 to 1397 were used. The fixed effects pattern regression method was evaluated and tested using the panel data method. The sample includes 108 companies that were selected by elimination method (screening). The data were first sorted and classified in Excel software and then analyzed using EVIEWS software. Also, relief and correlation-based methods were used using VEKA software to select the optimal independent variables affecting taxation
Results
The results of testing the first hypothesis showed that the error of the first and second types and the coefficient of determination for all primary variables and the correlation-based method and the relief method are equal to (0.080, 0.060 and 0.597), respectively (0.090, 0.064 and 0.511) and (0.089, 0.064 and 0.522) which indicate a significant difference between the methods of reducing the variable and all the main variables; As a result, the first hypothesis is confirmed.
Also, the error of the first and second types and the coefficient of determination for variable reduction methods including: correlation-based method, and relief method are equal to (0.090, 0.064 and 0.511) and (0.089, 0.064, respectively). And 0.522) and shows that the usefulness of Relief method> is based on correlation method and therefore it can be said that among the methods of reducing the variable Relief method is better useful and thus the second hypothesis is confirmed.
Discussion and Conclusion
The purpose of this study is to model the factors affecting tax planning in companies listed on the Tehran Stock Exchange. In this study, the measure of aggressive tax policy has been used to measure tax planning. Also in this research, two methods of variable reduction including (correlation-based method and Relief method) have been used to reduce the research variables and select the optimal variables.
The results indicate that there is a significant difference between estimating all research variables and using variable reduction methods. The results also show that the usefulness of Relief method in modeling the factors affecting aggressive tax policy is more than the correlation method. In addition, the results indicate that among the factors affecting various tax criteria, the uncertainty of macroeconomic variables have a positive and significant effect on aggressive tax policy;
In addition, the results showed that the uncertainty of macroeconomic variables has a positive and significant effect and the factors of audit quality, product market competition, and the characteristics of CEOs have a significant and negative effect on aggressive tax policy.
کلیدواژه‌ها [English]
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