نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیارگروه حسابداری، واحد مراغه، دانشگاه آزاد اسلامی، مراغه، ایران
2 کارشناس ارشد حسابداری، دانشگاه آزاد اسلامی، واحد مراغه، مراغه، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
The main goal of this research is to examine the effect of tax strategy on the investment efficiency of companies, emphasizing the role of management competence and corporate governance of companies admitted to the Tehran Stock Exchange. The studied sample includes 116 companies admitted to the Tehran Stock Exchange. The time domain of the research includes a ten-year period from 2014 to 2023. In this research, Eviews software was used for data analysis and also for estimation of hypothesis from statistical tests and multivariate linear regression of fixed effects with panel data type. The findings showed that the tax strategy (based on the two criteria of abnormal tax avoidance and tax shelter) has an inverse and significant effect on the optimal use of resources. Also, in addition to the positive effect of management competence on the optimal use of resources, the effect of the tax strategy (based on the unusual tax avoidance) on the optimal use of resources is adjusted (increased) with the increase of management competence, and along with the positive effect of corporate governance on the optimal use of resources, corporate governance adjusts (increases) the effect of tax avoidance (based on the two criteria of abnormal tax avoidance and tax shelter) on the optimal use of resources.
کلیدواژهها [English]
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