Model of the comprehensive index of tax avoidance and company' attributes

Document Type : Original Article


1 Department Of accounting,Qeshm Branch, Islamic Azad University, Qeshm, Iran

2 Department Of accounting, Eslamshahr Branch, Islamic Azad University, Eslamshahr , Iran Tehran, Iran

3 Department Of accounting, Bandarabbas Branch, Islamic Azad University, Bandarabbas, Iran



The topic of taxes has a crucial role in the financial and economic literature of every country. In the informational atmosphere of accounting in Iran, the tax is one of the foundations which affects the financial reports. So it seems that many companies are struggling with tax avoidance and because of that, determining the affecting factors on the tax avoidance level is very important. Therefore, in this research, by focusing on various indexes by using the fuzzy method, a comprehensive index for evaluating tax avoidance is introduced. And then, we investigate the effect of the comprehensive model of tax avoidance evaluation on the company attributes by using multivariate regression. Also, for testing and evaluating the function of the designed model, the data of the 102 companies during the years from 1390 to 1398 have been utilized by the hybrid approach. So, a questionnaire for an opinion poll from experts about validity and importance of considered criteria for evaluating the tax avoidance of company was provided and distributed among them and by using one of the multiple-criteria decision-making models (Shannon Entropy), validity and importance of the criteria were determined. Also, confirmatory factor analysis was used to evaluate the relationships of the latent variable in this tax avoidance research. The achieved results demonstrate that the suggested model is a suitable index for tax avoidance. Furthermore, the results showed that the company attributes (company size, profitability, and progress of company) could affect tax avoidance, and it causes an increase in tax avoidance.


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