چکیده:
This research examines the relationship between corporate governance mechanisms and the tax gap. This evaluation is done by investigating the relationship between some corporate governance mechanisms, including the independence of the board of directors, CEO duality, institutional shareholders, government ownership, internal audit, auditor's opinion, auditor change, and related-party transactions, with the tax gap. In addition, to better conclusion, two control variables, company size and financial leverage, are entered into the research model. For this purpose, 110 sample companies were examined for a six-year period from 1385 to 1390. The research hypotheses were tested using multivariate regression based on pooled data. The results of the research indicate that the relationship between the variables of board independence, government ownership, type of auditor's opinion, auditor change, and financial leverage with the tax gap is negative, and the variables of internal audit and company size have a positive relationship with the tax gap. Also, the variables of CEO duality, institutional shareholders, and related-party transactions do not have a significant relationship with the tax gap.
خلاصه ماشینی:
This assessment is done by investigating the relationship between some corporate governance mechanisms including board independence, CEO duality, institutional shareholders, government ownership, internal auditing, auditor's opinion, auditor change, and related-party transactions with the tax gap.
The results of the research indicate that the relationship between the variables of board independence, government ownership, type of auditor's opinion, auditor change, and financial leverage with the tax gap is negative, and the variables of internal auditing and company size have a positive relationship with the tax gap.
Descriptive Statistics of Research Variables Standard Variable Mean Median Maximum Minimum Number of Observations Deviation Tax Gap 31/03 0/26 37/15 76/01 -0/99 660 Board Independence 0/80 1 0/406 1 0 660 CEO Duality 0/98 1 0/139 1 0 660 Institutional Ownership 0/51 1 0/502 1 0 660 Government Ownership 0/35 0 0/475 1 0 660 Internal Audit 0/45 0 0/498 1 0 660 Auditor's Opinion Type 0/33 0 0/469 1 0 660 Auditor Change 0/19 0 0/389 1 0 660 Related Party Transactions 0/62 1 0/485 1 0 660 Company Size 5/41 5/3 0/656 7/47 1/90 660 Financial Leverage 0/67 0/67 0/198 1/94 0/19 660 Inferential Statistics Multiple linear regression was used to test the research hypotheses.
According to theoretical foundations, it is expected that companies with a high level of corporate governance have reliable and reasonable assurance accounting information, one of the results of which is a reduction in the tax gap.
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