The Relationship Between Book-Tax Differences and Tax Avoidance

This paper investigates the relationship between book- tax differences with tax avoidance of firms listed in Tehran Stock Exchange during the period 2006 to 2013. We used effective tax rate method for measuring tax avoidance. Also, for more investigations, the method of Desai & Darmapala (2006) was used. This research studies correlation based on panel data. The result suggests that book- tax differences have significant relationship with tax avoidance. So, increase in tax avoidance increases the book-tax differences.

Related Organizations

Alzahra University
Iran (Islamic Republic of)

Keywords

Assessed Tax, Book-Tax Differences, Tax Avoidance, Effective Tax Rate, Assessed Tax, Declared Tax, Book-Tax Differences, Declared Tax, Effective Tax Rate, Tax Avoidance

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