The Role of Corporate Governance on Tax Justice (Horizontal Equity and Vertical Equity)

Document Type : Original Article

Authors

1 PhD candidate, Science and Research Branch, Islamic Azad University, Tehran, Iran

2 Associate Professor, Central Tehran Branch, Islamic Azad University, Tehran, Iran (Corresponding Author)

3 Associate Professor, Science and Research Branch, Islamic Azad University, Tehran, Iran

Abstract

The purpose of this study is to examine the role of corporate governance in the concept of tax justice. The current research contributes to the field of applied research and is regarded as a descriptive survey research, testing four main hypotheses and eight special hypotheses. The required data for this research were obtained through a questionnaire distributed among financial managers of 133 companies listed in Tehran Stock Exchange.
The results of the study were obtained using structural equation modeling and SmartPls software. It was determined that all corporate governance variables have a positive and significant relationship with tax justice; however, no significant relationship was found between tax justice and shareholders' equity measure. It is suggested that companies implement corporate governance principles firmly. In addition, companies can help the government create tax justice by respecting the rights of all stakeholders through corporate governance.

Keywords

References

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International Journal of Finance & Managerial Accounting
Volume 3, Issue 11
October 2018
Pages 95-108

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