چکیده مقاله
This study explores the moderating role of tax risk on the relationship between tax avoidance and company risk Tax avoidance is a financial strategy employed by companies to reduce their tax expenses However, this strategy can lead to increased company risk Using financial data from 100 companies listed on the Tehran Stock Exchange over the years 2016 to 2021, this research investigates the impact of tax avoidance on company risk and examines the role of tax risk as a moderating factor The results indicate that tax avoidance has a significant impact on company risk, and tax risk can moderate this effect These findings highlight the importance of managing tax risks in companies' tax avoidance strategies
کلیدواژهها
نویسندگان
Mina Naseri
Master of Accounting, Non Profit Higher Education Institute, Golpayegan, Iran
شیوه ارجاع
Naseri, Mina,1403,Examining the Effect of Tax Risk on the Relationship between Tax Avoidance and Company Risk,17th International Conference on Modern Researches in Management, Economics, Accounting and Banking
ارائهشده در
مجموعه مقالات هفدهمین کنفرانس بین المللی پژوهش های نوین در مدیریت، اقتصاد، حسابداری و بانکداری19 مرداد 1403