Document Type : Original Research
Author
Department of Accounting, Sab.C., Islamic Azad University, Sabzevar, Iran
Abstract
The main objective of this study is to determine the effect of the relationship between accounting conservatism and financial leverage on tax plans in the Tehran Stock Exchange, which of course in this study, financial leverage is entered as a moderating variable in the model. Tax plans involves restricting the flow of specific company information in order to prevent the discovery of this information by tax authorities. Tax avoidance is an attempt to reduce taxes paid. In fact, tax avoidance is a type of use of legal loopholes in tax laws in order to reduce taxes. Tax avoidance is an activity of tax evasion without breaking the lines of the laws and within the framework of tax laws. This study was conducted for a 5-year period between 2019 and 2023. the sample data of the companies under study were collected after examining the availability of their information, classified using Excel software, and analyzed using EViews software. The results of the study showed that there was a negative relationship between accounting conservatism and tax plans, and this relationship is also significant. Unconditional conservatism does not depend on the occurrence of specific facts, but rather on the ability and correctness of management in choosing conservative accounting procedures, which may arise from tax or political factors or factors related to the managers' own interests. Also, financial leverage positively moderates the relationship between accounting conservatism and tax plans.
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