اثرات رفتار اجتنابی هم ‌پیشگی صنعت بر اجتناب مالیاتی با توجه به رقابت بازار محصول

ساری, محمدعلی

doi:10.48301/kssa.2024.424006.2762

اثرات رفتار اجتنابی هم ‌پیشگی صنعت بر اجتناب مالیاتی با توجه به رقابت بازار محصول

نوع مقاله : مقاله پژوهشی (کاربردی)

نویسنده

محمدعلی ساری

گروه حسابداری، واحد مشهد، دانشگاه آزاد اسلامی، مشهد، ایران

10.48301/kssa.2024.424006.2762

چکیده

در صنایع مختلف، همواره احتمال برنامه‌ریزی رفتار شرکت‌ها بر پایه شرکت‌های همان صنعت و در اصطلاح اثر هم‌ پیشگی صنعت مطرح بوده است. از آن جا که برآورد اثرات هم پیشگی یک چالش عمده برای مطالعات تجربی بوده، لازم است این موضوع در مورد اجتناب مالیاتی مورد سنجش قرار گیرد. بر این مبنا در این پژوهش اثرات هم ‌پیشگی به طور خاص بر اجتناب مالیاتی شرکت‌ها و با درنظر گرفتن نقش رقابت بازار مورد بررسی قرار گرفته است. پژوهش حاضر از لحاظ هدف کاربردی و با استفاده از رویکرد پس رویدادی است و بر مبنای روش، از نوع توصیفی-همبستگی می‌باشد. تعداد 120 شرکت پذیرفته شده در بورس اوراق بهادار تهران طی سال های 1395 تا 1400 به عنوان جامعه در دسترس مورد بررسی قرار گرفته‌اند. برای آزمون فرضیه‌ها نیز از رگرسیون چند متغیره در محیط نرم افزار ایویوز 10 استفاد شده است. یافته‌های پژوهش نشان می‌دهد که اثر هم پیشگی صنعت در مورد اجتناب مالیاتی شرکت‌ها برقرار می‌باشد و در صنایع انحصاری و با رقابت کمتر، اثر هم پیشگی صنعت در مورد اجتناب مالیاتی نیز کمتر می‌گردد. براساس این یافته می‌توان گفت در ایران، اثرهم پیشگی صنعت در مورد اجتناب مالیاتی بیشتر مبتنی بر نظریه رقابت است و در شرایطی که نیاز به کسب مزیت رقابتی کمتر احساس می‌شود این اثر نیز کمتر نمایان می‌گردد.

کلیدواژه‌ها

اجتناب

بازار

رقابت

صنعت

مالیات

موضوعات

حسابداری

عنوان مقاله English

The Effects of Industry Competition on Tax Avoidance According to Product Market Competition

نویسنده English

MohammadAli Sari

Department of Accounting, Mashhad Branch, Islamic Azad University, Mashhad, Iran

چکیده English

In various industries, there has always been the possibility of planning the behavior of companies based on the companies in the same industry in which they operate, and in the term, the effect of industry preemption. Since the estimation of peers' effects has been a major challenge for empirical studies, it is necessary to measure this issue in the case of tax avoidance. Based on this, in this research, the effects of competition have been investigated specifically on the tax avoidance of companies and considering the role of market competition. The current research is applied in terms of purpose and using the post-event approach, and based on the method, it is descriptive-correlation type. The number of 120 companies admitted to the Tehran Stock Exchange during the years 2016 to 2021 have been investigated as accessible society. To test the hypotheses, multivariate regression was used in the Eviews10 software. The findings of the research show that the effect of industry preemption on corporate tax avoidance is maintained, and in monopolistic industries with less competition, the effect of industry preemption on tax avoidance also decreases. Based on this finding, it can be said that in Iran, the industry's leading effect on tax avoidance is more based on the theory of competition, and in situations where the need to gain a competitive advantage is less felt, this effect is less visible.

کلیدواژه‌ها English

Avoidance. Market

Competition

Industry

Tax

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