ارتباط صرفهجویی نقدی مالیات با ریسک شهرت در بورس اوراقبهادار کشورهای منتخب منطقۀ خلیجفارس

نوع مقاله : مقاله پژوهشی

نویسندگان

1 گروه حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه شهید باهنر کرمان، کرمان، ایران.

2 عضو هیات علمی گروه حسابداری/دانشگاه شهید باهنر کرمان، کرمان، ایران

10.22051/jaasci.2024.45839.1817

چکیده

هدف: این پژوهش بررسی می‌کند که آیا شرکت‌ها و مدیران ارشد آنها هزینه‌های شهرت ناشی از درگیر شدن در فعالیت‌های اجتناب از پرداخت مالیات را در هنگام تصمیم‌گیری در نظر می‌گیرند یا خیر.
روش: داده‌های خام مربوط به 119 شرکت در بازه زمانی ۷ سال، طی سال‌های 2015 تا 2021 از میان شرکت‌های پذیرفته شده در بورس اوراق‌بهادار کشورهای منتخب واقع در خلیج‌فارس شامل ایران، قطر، عمان، کویت و عربستان سعودی انتخاب گردید. جهت تعیین ریسک شهرت (متغیر مستقل) این شرکت‌ها از رتبه‌بندی شرکت‌ها توسط سازمان مدیریت صنعتی در ایران و رتبه‌بندی در کشورهای عربی توسط مجله معتبر فوربس استفاده گردید. صرفه‌جویی نقدی مالیات (متغیر وابسته) از طریق نرخ مؤثر مالیات نقدی اندازه‌گیری و تأثیر ریسک شهرت بر آن از طریق مدل رگرسیون مورد بررسی قرار گرفت.
یافته‌ها: یافته‌های پژوهش حاکی از ارتباط معنادار بین صرفه‌جویی نقدی مالیات و ریسک (هزینه) شهرت می‌باشد.
نتیجه‌گیری: براساس نتایج حاصل از آزمون فرضیه تحقیق، برخی از شرکت‌ها در هنگام استفاده از استراتژی‌های مربوط به اجتناب از پرداخت مالیات به هزینه‌های ناشی از آسیب رسیدن به شهرت شرکت نیز توجه نموده و از آن دوری می‌نمایند و یا کمتر درگیر اجتناب از پرداخت مالیات می‌گردند.
دانش‌افزایی: با توجه به اینکه پژوهش‌های اندکی در زمینه ریسک و هزینه‌های شهرت مرتبط با مسائلی همچون مالیات انجام‌شده است؛ این مطالعه می‌تواند منجر به بسط و غنای این موضوع و توسعه ادبیات تحقیق در این بخش گردد. علاوه بر آن توجه محققین و مدیران در بخش‌های مالیاتی را به موضوع اعتبار شرکت را جلب نماید.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

The Relationship between Cash Tax Savings and Reputation Risk in the Stock Exchange of Selected Countries in the Persian Gulf Region

نویسندگان [English]

  • Elham Alizadeh 1
  • Ahmad Khodamipour 1
  • Omid Pourheidari 2
1 Department of Accounting, Faculty of Management and Economics, Shahid Bahonar University of Kerman, Kerman, Iran.
2 Department of Accounting, Faculty of Management and Economics, Shahid Bahonar University of Kerman, Kerman, Iran.
چکیده [English]

Purpose: This paper examines that the reputational costs of engaging in tax avoidance activities have been considered by companies and their Chief Executive Officers when making decisions.
Method: We have collected data a sample of 119 companies that were selected from among the companies admitted to the stock exchange of selected countries located in the Persian Gulf, including Iran, Qatar, Oman, Kuwait and Saudi Arabia. The sample period is seven years from 2015 to 2021. To measure the reputation risk (independent variable) of these companies from the ranking of companies by the Industrial Management Organization in Iran and the ranking of companies in Arab countries was used by the prestigious magazine Forbes. The cash tax savings (dependent variable) was measured through the effective cash tax rate and the effect of reputation risk on it was investigated through a regression model.
Results: The hypothesis showed that a significant relationship between cash tax savings and reputation risk (cost).
Conclusion: It is concluded that some companies, when using strategies’ tax avoidance, pay attention to the costs caused by damage to the company's reputation and avoid it or become less involved in tax avoidance.
Contribution: A few researches have been done in the field of risk and costs of reputation related to issues such as taxes. This study can lead to the expansion and enrichment of this topic and the development of research literature in this sector. In addition, it should attract the attention of researchers and managers in tax section.

کلیدواژه‌ها [English]

  • Reputation risk
  • countries of the Persian Gulf
  • cash tax savings

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  • تاریخ دریافت: 20 آذر 1402
  • تاریخ بازنگری: 22 شهریور 1403
  • تاریخ پذیرش: 11 تیر 1403

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