TY  - JOUR
T1  - Corporate Governance and Relationship between Ownership Structure, Social Responsibility and Tax Avoidance
A1  - Narghes Hushyar Dariuni
A1  - Ahmad Reza Zohdi
A1  - Amir Hossein Jamali
JF  - international journal of business management
JO  - INT. J. BUS. MANAG.
SN  - 2520-3266
Y1  - 2019
VL  - 4
IS  - 1
SP  - 126
EP  - 141
N2  - This study was conducted to evaluate the effect of corporate governance mechanisms on the relationship between ownership structure and social responsibility and tax avoidance of listed companies in Tehran Stock Exchange during 2009-2015. For this aim panel data regression analysis and total of 162 listed companies in the Tehran Stock Exchange were examined during this period. Examining the results in the first hypothesis shows that the corporate governance mechanisms have a significant effect on the relationship between ownership structure and tax avoidance, so that the effect of ownership structure in companies with family and institutional ownership on the effective tax rate (tax avoidance) is negative, but these relationships is reversed in companies with governmental ownership. In addition, involvement of governance mechanisms reverses this relationship. The second hypothesis results suggest that corporate governance criteria have a positive effect on the ownership structure of social responsibility. It means that strategic plan of sample companies in various ownership structures is to participate in social responsibility plans. Finally, examining the third hypothesis indicated that in companies with strong governance structure (such as higher institutional ownership), there is a negative relationship between corporate social responsibility and tax avoidance.
UR  - https://sciarena.com/article/corporate-governance-and-relationship-between-ownership-structure-social-responsibility-and-tax-avoidance
ER  -