The Impact of Financial Information Comparability on Aggressive Tax Avoidance with Respect to the Information Environment

IF 0.4 Q4 ECONOMICS
Zahra Farhadi
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引用次数: 0

Abstract

The overall tax avoidance perspective suggests that managers who seek opportunities to avoid paying taxes are pursuing financial abuse by creating a lack of transparency in the financial reporting environment. It seems that many companies are involved in tax avoidance. For this reason, it is crucial to determine the factors influencing the rate of tax avoidance. In this study, it is assumed that, in weak information environments, there is much incentive to avoid paying taxes. Thus, in this research, the effect of financial information comparability on aggressive tax avoidance with respect to the information environment has been investigated. To this end, 88 companies were examined during the period from 2011 to 2016. The required financial information was extracted by referring to the financial statements using Rahavard Novin software; summarized, classified and calculated in Excel software; and finally, analyzed through EViews software. By using the combined data and taking advantage of the generalized least squares regression test, it was established that the impact of financial statement comparability on aggressive tax avoidance in companies with a weaker information environment was more significant at a 90% confidence level. On the other hand, in a situation where there is a weak information environment, the ability to compare financial statements plays a significant role in reducing tax avoidance. Thus, it can reduce companies’ involvement in avoiding daring taxes, especially in a weak information environment. Furthermore, no reliable evidence was found concerning the effectiveness of financial information comparability in aggressive tax avoidance at a 95% confidence level.
信息环境下财务信息可比性对激进避税的影响
总体避税观点表明,寻求避税机会的管理者正在通过在财务报告环境中缺乏透明度来追求财务滥用。看来许多公司都在避税。因此,确定影响避税率的因素至关重要。在这项研究中,假设在薄弱的信息环境中,有很多避免纳税的动机。因此,在本研究中,就信息环境而言,研究了财务信息可比性对激进避税的影响。为此,在2011年至2016年期间,对88家公司进行了检查。所需的财务信息是通过使用Rahavard Novin软件参考财务报表提取的;在Excel软件中进行汇总、分类和计算;最后通过EViews软件进行分析。通过使用组合数据并利用广义最小二乘回归检验,确定在90%的置信水平下,财务报表可比性对信息环境较弱的公司积极避税的影响更为显著。另一方面,在信息环境薄弱的情况下,比较财务报表的能力在减少避税方面发挥着重要作用。因此,它可以减少公司逃避大胆税收的参与,尤其是在信息环境薄弱的情况下。此外,在95%的置信水平下,没有发现关于财务信息可比性在积极避税中的有效性的可靠证据。
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来源期刊
CiteScore
1.30
自引率
20.00%
发文量
0
期刊介绍: Ekonomicheskaya Politika is a broad-range economic journal devoted primarily to the study of the economic policy of present-day Russia as well as global economic problems. The subject matters of articles includes macroeconomic, fiscal, monetary, industrial, social, regulation and competition policyand more. The journal also publishes theoretical papers in such areas as political economy, general economic theory, welfare economics, law and economics,and institutional economics.. The character and the scope of economic problems studied in many publications require a multidisciplinary approach, consistent with the editorial policy of the journal. While the thematic scope of articles is generally related to Russia, the aim of editorial policy is to cover politico-economic processes in the modern world and international economic relations, as well. In addition, Ekonomicheskaya Politika publishes Russian translations of classical and significant modern works of foreign economists.
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