Investigating the Relationship between Corporate Characteristics and Tax Avoidance and the Effect of ‎Moderator of Earnings Management on their Relationship in the Companies accepted Tehran Stock ‎Exchange

  • Jalilian J
  • Alizadeh M
  • Heidari D
  • et al.
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Abstract

Tax is the most important source of government financing, not only in developed countries, but also in developing countries. On the other hand, tax is one of the factors leading to the exclusion of company resources; therefore, identification of factors affecting taxation of …

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Jalilian, J., Alizadeh, M., Heidari, D., & Taherkhani, N. (2019). Investigating the Relationship between Corporate Characteristics and Tax Avoidance and the Effect of ‎Moderator of Earnings Management on their Relationship in the Companies accepted Tehran Stock ‎Exchange. Journal of Tax Research, 27(42), 145–168. https://doi.org/10.29252/taxjournal.27.42.145

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