Tax Avoidance

Tax is one of the primary sources of government revenue which is a principal part of the government budget and is considered an inevitable part of corporate payments. The Board of directors is one of the chief decision-making groups in determining corporate tax avoidance. Therefore, the relationships seen in the form of a social network between the board members of various companies can affect the tax policy of companies. The primary purpose of this study is to examine the structure of relationships between companies based on their joint board members and to detect the relationship between the companies position in the network of board members' relations with their tax planning activities. The statistical population of this research was all companies listed on the Tehran Stock Exchange from 2011 to 2020. The social network analysis approach developed on graphic techniques based on graph theory and regression analysis was used to conduct the research analysis. The research results show that some companies active in the Tehran Stock Exchange have a better position than other companies in the network. In addition, evidence showed that the status and position of companies in the network of relationships could affect the extent of their tax avoidance.

The present study explained the effective components' role in the relationship between investment efficiency and tax avoidance. The study's statistical population is the firms listed on the Tehran Stock Exchange. Using the systematic elimination sampling method, 128 companies were selected as the research sample in the 8 years between 2014 and 2021. Data for measuring the variables were collected from the Codal website and the companies' financial statements; preliminary calculations were made in Excel; then, the research hypotheses were analysed and tested using a multivariate regression model with panel data in Stata and Eviwes software. The results show that tax avoidance has a negative effect on investment efficiency. Also, the comparability and readability of financial statements have an inverse effect on the relationship between tax avoidance and investment efficiency. It can be concluded that the comparability and readability of financial statements weaken the inverse relationship between tax avoidance and investment efficiency. Other findings showed that the company's information environment has a direct and significant effect on the relationship between tax avoidance and investment efficiency, and competitive power does not significantly affect the relationship between tax avoidance and investment efficiency.