ارتباط تمرکز مشتری و اجتناب مالیاتی با نقش تعدیل‌کننده توانایی مدیران

صفا, مژگان; قاضی, سید رضا; حسامی, ندا

doi:10.22051/ijar.2019.22628.1444

ارتباط تمرکز مشتری و اجتناب مالیاتی با نقش تعدیل‌کننده توانایی مدیران

نوع مقاله : مقاله پژوهشی

نویسندگان

¹ استادیار گروه حسابداری دانشگاه آزاد اسلامی واحد قم، قم، ایران

² استادیار گروه حسابداری دانشگاه آزاد نطنز، اصفهان، ایران

³ کارشناس ارشد حسابداری دانشگاه آزاد اسلامی واحد نطنز، اصفهان، ایران

10.22051/ijar.2019.22628.1444

چکیده

شرکت‌های دارای تمرکز مشتری عمده به دلیل ریسک تجاری بالا (ریسک از دست دادن مشتریان عمده)، نیازمند نگهداشت وجه نقد اضافی هستند. اجتناب مالیاتی می‌تواند جریان خروجی وجوه نقد را کاهش دهد و برای شرکت وجوه نقد اضافی ایجاد کند. هدف اصلی این پژوهش بررسی ارتباط میان تمرکز بر مشتریان عمده و اجتناب مالیاتی در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران و با بررسی نقش تعدیل‌کننده توانایی مدیریت است. برای اندازه‌گیری اجتناب مالیاتی (نرخ مؤثر مالیاتی) از نسبت هزینه مالیات ابرازی به سود خالص قبل از کسر مالیات، برای تمرکز مشتری از نسبت فروش‌های عمده (فروش‌های بالای 10 درصد) و برای اندازه‌گیری متغیر توانایی مدیران از مدل دمرجیان و همکاران (2012) استفاده شده است. این پژوهش، از نوع شبه تجربی و پس رویدادی در حوزه‌ تحقیقـات اثبـاتی حسـابداری بـوده وکاربردی است. برای آزمون فرضیه‌های تحقیق از مدل رگرسیون خطی تابلویی استفاده گردیده است. برای آزمون فرضیه‌های تحقیق از مدل رگرسیون خطی تابلویی استفاده گردیده است. جامعه‌آماری این پژوهش شامل 130 شرکت انتخاب شده با کمک فرمول کوکران در بورس اوراق بهادار تهران و طی بازه زمانی 1390 الی 1395 بوده است. نتایج حاصل از آزمون‌های آماری فرضیه اول نشان داد که بین تمرکز مشتری و اجتناب مالیاتی رابطه منفی و معنی داری وجود دارد. به عبارتی، در شرکت‌های با مشتری عمده، نرخ مؤثر مالیاتی بالاتر و اجتناب از پرداخت مالیات پایین‌تر بوده است. همچنین، نتایج پژوهش نشان داد که توانایی مدیران به عنوان یک متغیر تعدیل‌کننده، ارتباط بین تمرکز مشتری و اجتناب مالیاتی را تضعیف می‌کند.

کلیدواژه‌ها

عنوان مقاله [English]

Relationship Customer Concentration and Tax Avoidance by the Moderating Role of Managers Ability

نویسندگان [English]

Mozhgan Safah ¹
Seyed Reza Ghazi ²
Neda Hesami ³

¹ Department of Accounting, Faculty of Humanities, Islamic Azad University, Qom, Qom, Iran

² Department of Accounting, Islamic Azad University of Natanz, Faculty of Humanities, Isfahan, Natanz

³ Natanz branch Azad university

چکیده [English]

Companies with a major customer concentration due to high business risk (risk of losing major customers) require additional cash holdings. A tax avoidance can reduce the cash outflow and create additional cash for the company. The main objective of this research is to investigate the relationship between concentration on major customers and tax evasion in companies admitted to the Tehran Stock Exchange. To measure tax evasion (effective tax rate), the ratio of the tax expense tax to net profit before deduction of tax, for the customer concentration on the ratio of major sales (sales above 10%), and for measuring the variable power of managers from the model of Damirian et al. (2012) has been used. This research is a quasi-experimental and post-event type in the field of accounting proof research and is a kind of applied research. Linear regression model has been used to test the research hypotheses. The research community is included 130 companies selected by Cochran formula in the Tehran Stock Exchange during the period 2011 to 2016. The results of statistical tests of the first hypothesis showed that there is a negative and significant relationship between customer concentration and tax avoidance. In other words, in major customer companies, higher effective tax rates and tax avoidance have been lower. Also, the results of the study showed that the managers power as a moderating variable, weakens the relationship between customer concentration and tax avoidance.

کلیدواژه‌ها [English]

Customer Concentration
Effective Tax Rate
Managers Ability
Tax Avoidance

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