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]
This research aims to examine the impact of tax strategies on the optimal use of resources in companies listed on the Tehran Stock Exchange, with particular attention to management competence and corporate governance mechanisms. The sample comprises 116 companies listed on the Tehran Stock Exchange over a ten-year period from 2014 to 2023. Data analysis was conducted using EViews software, employing statistical tests and fixed-effects multivariate linear regression with panel data to test hypotheses. Results indicate that tax strategies, based on criteria of abnormal tax avoidance and tax sheltering, significantly and negatively affect the optimal use of resources. Furthermore, management competence positively influences the optimal use of resources and moderates the negative effect of tax strategies (specifically abnormal tax avoidance), mitigating it as competence increases. Similarly, corporate governance positively affects the optimal use of resources and moderates the negative impact of tax avoidance (based on abnormal tax avoidance and tax sheltering), enhancing resource allocation efficiency.
کلیدواژهها [English]
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