INVESTIGATION THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND TAX VIOLATIONS IN TEHRAN STOCK EXCHANGE

Abstract

The main purpose of the present research was the investigation the relationship between corporate governance and tax violations in Tehran Stock Exchange. Correlational research methodology used in this study and the types of research is descriptive and also it is an ExposeFacto research. The population of the study was all company that listed in Tehran Stock Exchange. According to Cochran sampling, the sample size of this research was set at 85. In order to analyze the data resulted from collected questionnaires deductive and descriptive statistical methods are used. The results K-S Test shows the test distribution is not Normal. So re-running the test and the results in Table (3) is observed that a significant amount of initial data from which the natural logarithm (Ln (V)) has been more than 0.50, therefore, with a 0.95 Confidence level, data distributions are normal. So we can use Multi Regression to test the hypothesis of the research. In order to determine Findings show that Ownership percentage executive managers, Institutional Ownership and boards of directors Independence has not significant relationship with effective tax rate at company that listed in Tehran Stock Exchange. But, boards of director’s independence has not significant relationship with effective tax rate at company that listed in Tehran Stock Exchange.