Pages: 12-22

Abstract

The present study aims to investigate the impact of women’s representation and participation on board of directors on tax avoidance in listed companies on the Tehran Stock Exchange (TSE). For this purpose, one hypothesis was developed to investigate this issue and the data related to 97 companies listed on the Tehran Stock Exchange for the period of 2010 to 2015 were analysed. The regression model of research was examined using data compilation method with the approach of combined effects. The obtained results show that the presence and participation of women on board of directors has a negative and significant effect on tax avoidance.