The Effect of Tax Strategy on the optimal use of Resources by Management with an Emphasis on the Manager Competence and Corporate Governance

Articles in Press

Document Type : Research Paper

Authors

1 Asistance Prof in Accounting, Department of accounting, Maragheh Branch, Islamic Azad University, Maragheh, Iran

2 Master of Accunting, Marand Branch, Islamic Azad University, Marand, Iran

10.22099/jaa.2025.49574.2410

Abstract

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.

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Journal of Accounting Advances

Articles in Press, Accepted Manuscript
Available Online from 08 March 2025

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History

  • Receive Date: 23 February 2024
  • Revise Date: 15 February 2025
  • Accept Date: 08 March 2025

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