Investigating the Impact of Debt and Free Cash Flows on Tax Avoidance with Emphasis on the Role of Institutional Ownership
Authors
Abstract:
The present study aimed at investigating the effect of debt and free cash flows on tax avoidance by emphasizing the role of institutional ownership in companies listed on the Tehran Stock Exchange. The statistical population of the study includes all companies listed on the Tehran Stock Exchange from 2013 to 2019. The statistical data for testing hypotheses based on the databases of Tehran Stock Exchange Organization have been collected from Kedal website and Novin Rahavard software. To test the research hypotheses, the regression model was used using panel data method and Eviews 10 software. The findings showed that the amount of debt has a negative and significant effect on tax avoidance. Furthermore, the free cash flow has no effect on tax avoidance.
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Journal title
volume 29 issue 52
pages 136- 156
publication date 2022-03
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