نوع مقاله : مقاله پژوهشی
1 مربی گروه حسابداری، موسسه آموزش عالی سراج، تبریز
2 دانشجوی کارشناسی ارشد حسابداری، گروه حسابداری، موسسه آموزش عالی سراج، تبریز
عنوان مقاله [English]
For companies and major shareholders, tax is one of the additional costs, so the board of directors is always trying to minimize corporate tax by taking various methods. The purpose of this study is to investigate the effect of board of directors, institutional ownership and capital intensity on the tax gap in companies listed on the Tehran Stock Exchange. This research is an applied research in terms of nature, descriptive method and purpose. Because in the present study, the variables have been analyzed using the collection of past information, it is a descriptive and post-event study.In this research, three hypotheses were formulated and 126 companies were selected through sampling by systematic elimination method for a period of 7 years between 2013 to 2019 and data related to research variables after compilation in Excel software using software Ivy were statistically analyzed. The results showed: that the criteria of the board of directors (size, independence and financial knowledge of the board of directors) and institutional ownership have a significant effect on the tax gap but board duality and capital intensity do not have a significant effect.