Presenting a model for identifying strategic factors on the tax avoidance process of private companies accepted in the Tehran Stock Exchange, focusing on interpretive structural modeling and MICMAC analysis.

Document Type : Original Article

Authors
Reza Malekinejad Kheimehsari 1
hasan ghodrati 1
Ali Akbar Farzinfar 2
Hossein Jabbari 2
1 Department of Industrial Management, Kashan Branch, Islamic Azad University, Kashan, Iran.
2 Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran.
Abstract
The purpose of this research was to investigate the effective internal and external factors in the tax avoidance process of companies listed in the Tehran Stock Exchange and to provide a suitable model in this field. To present the model, interpretive structural modeling method has been used. The results of interpretative structural modeling show that internal organizational factors in the process of tax avoidance include ownership structure and corporate governance, company size, financial leverage and internal information quality. Also, effective external organizational factors in this field include competition in the product market, financial constraints, corporate social responsibility, customer focus and social trust. After examining these factors, we presented the research model according to them. In addition, the results of the Meek Mak matrix analysis showed us that the ten factors related to the explanation of the influencing pattern on the tax avoidance process in listed companies are divided into three categories of penetrating, dependent and linked factors in terms of permeability and dependence. Factors of customer focus and social trust are dependent factors because they have low penetration power and high dependence power. The factors of corporate social responsibility, ownership structure, corporate governance and quality of internal information are influential factors or main drivers because they have high influence power and low dependence power. Also, the factors of financial leverage, company size, competition in the product market and financial limitations are the strategic variables of the research and are classified in the category of linked variables.
Keywords
Tax avoidance
external factors
internal factors
tax avoidance process
Tehran Stock Exchange
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