The Relationship between Human Resource Investment Inefficiency and Tax Avoidance: Evidence from Tehran Stock Exchange

Iranian Journal of Accounting, Auditing and Finance

مقاله 3، دوره 5، شماره 3 - شماره پیاپی 16، پاییز 2021، صفحه 35-47   

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2021.40738

نویسندگان

Mahmoud Mousavi Shiri^{* 1}؛ Faezeh Rafiee²؛ Ehsan Ghadrdan³

¹Department of Management ,Economics and accounting , Payame Noor University, Tehran, Iran

²Department of Accounting, Islamic Azad University, Mashhad, Iran

³Department of Accounting, Technical and Vocational University(TVU), Tehran, Iran

چکیده

Human resource is one of the most critical resources of any organisation that can play an influential role in different functional departments of companies. One of these practices is tax avoidance, which may occur due to the company's poor economic condition. In this study, we intend to investigate the relationship between the inefficiency of investment in human resources and tax avoidance in companies in Iran as a developing country. The research method used among the companies listed on the Tehran Stock Exchange is quasi-experimental with a post-event design. A sample consisting of 108 companies from 2013-2020 was examined using multivariate regression and panel data. The results of examining and analysing the hypotheses showed that over-investment and under-investment in human resource has a positive and significant effect on corporate tax avoidance. It seems that over-investment in human resources leads to an increase in administrative and sales costs (agency costs), and under-investment in human resources leads to a decrease in productivity. Companies tend to pursue policies to survive in competition with other companies, and corporate executives pursue tax avoidance as a helpful solution in this regard.

کلیدواژه‌ها

Over-investment in Human Resource؛ Under-investment in Human Resource؛ Tax Avoidance؛ Corporate Executives

مراجع