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Mousavi Shiri, Mahmoud, Rafiee, Faezeh, Ghadrdan, Ehsan. (1400). The Relationship between Human Resource Investment Inefficiency and Tax Avoidance: Evidence from Tehran Stock Exchange. سامانه مدیریت نشریات علمی, 5(3), 35-47. doi: 10.22067/ijaaf.2021.40738
Mahmoud Mousavi Shiri; Faezeh Rafiee; Ehsan Ghadrdan. "The Relationship between Human Resource Investment Inefficiency and Tax Avoidance: Evidence from Tehran Stock Exchange". سامانه مدیریت نشریات علمی, 5, 3, 1400, 35-47. doi: 10.22067/ijaaf.2021.40738
Mousavi Shiri, Mahmoud, Rafiee, Faezeh, Ghadrdan, Ehsan. (1400). 'The Relationship between Human Resource Investment Inefficiency and Tax Avoidance: Evidence from Tehran Stock Exchange', سامانه مدیریت نشریات علمی, 5(3), pp. 35-47. doi: 10.22067/ijaaf.2021.40738
Mousavi Shiri, Mahmoud, Rafiee, Faezeh, Ghadrdan, Ehsan. The Relationship between Human Resource Investment Inefficiency and Tax Avoidance: Evidence from Tehran Stock Exchange. سامانه مدیریت نشریات علمی, 1400; 5(3): 35-47. doi: 10.22067/ijaaf.2021.40738

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، آبان 2021، صفحه 35-47    اصل مقاله (1.04 M)
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
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