نویسندگان
1 عضوهیئت علمی دانشگاه آزاد اسلامی واحد صحنه، گروه حسابداری، صحنه، ایران- عضو انجمن حسابرسی ایران- عضو انجمن حسابداری ایران- مدیر شرکت پیشگامان حسابداری امروله
2 مدرس دانشگاه آزاد اسلامی ،واحد نایین و حسابدار
3 کارشناس ارشد حسابداری, دانشگاه آزاد اسلامی واحد تربت حیدریه و مدیر مالی شرکت لاما الکترونیک
4 کارشناس ارشد حسابداری، دانشگاه آزاد اسلامی واحد کنگاور، گروه حسابداری، کنگاور، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
In this study, the relationship between the life cycle and the taxation of companies listed in the Tehran Stock Exchange is discussed. The life cycle of the company is one of the main criteria for investing or not investing from new investors. It examines the correlation between variables and is located in Tehran Stock Exchange. Multi -variable regression and econometric patterns have been done. The statistical population of research is accepted by the Tehran Stock Exchange from the beginning of 2012 to the end of 1398. Tyed from the estimation of the research pattern also indicates that companies that are at the emergence, decline and stagnation phase have avoided taxation (avoided tax avoidance) and companies that are in the growth and maturity phase. Avoid taxes. The results of the study also show that tax avoidance in the decline was greater than the emergence stage, the emergence phase of the recession, the growth phase of the stagnation, and the puberty phase below the growth stage.
کلیدواژهها [English]