International Business Management

Year: 2016
Volume: 10
Issue: 5
Page No. 619 - 622

Examines the Relationship Between Some Elements of Corporate Governance on Corporate Tax Policy

Authors : Mohamadreza Abdoli, Mehdi Eskandari and Samane Hoseinpoor

Abstract: The aim of this study was to investigate the relationship between some elements of corporate governance of listed companies in Fiscal policy is the Tehran stock exchange. The hypothesis of this study is based on the characteristics of the board adopting bold policies of tax. The sample study consisted 97 companies listed in Tehran stock exchange during the years 2008-2013 that were selected using systematic elimination. To ensure the reliability of the results of the regression analysis is used by default. Statistical method to test hypotheses, linear regression analysis logistics. The findings show that a positive correlation between the “duty of the members of the board of directors”, “dual role of director” and “aggressive tax policy”, there is bound to increase the members of the board of directors and the dual role of director policies more daring. Of the board of directors changes significantly with aggressive tax policy and the board of directors of different companies with different tax policies act boldly.

How to cite this article:

Mohamadreza Abdoli, Mehdi Eskandari and Samane Hoseinpoor, 2016. Examines the Relationship Between Some Elements of Corporate Governance on Corporate Tax Policy. International Business Management, 10: 619-622.

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