اثر حکمرانی زنان در تقویت رابطه عملکرد پایدار و اجتناب مالیاتی

نوع مقاله : علمی

نویسندگان

1 استادیار گروه حسابداری، دانشگاه پیام نور، تهران، ایران

2 استادیار گروه مدیریت، دانشکده علوم‌اداری و اقتصادی، دانشگاه اراک، اراک، ایران

3 استادیار گروه حسابداری، دانشکده علوم اقتصادی و اداری، دانشگاه مازندران، بابلسر، ایران

10.22080/mrl.2025.27892.2120

چکیده

در بیشتر کشورها، بخش عمده‌ای از درآمد دولت از طریق مالیات به دست می‌آید و موضوع اجتناب مالیاتی در دنیا از زمان‌های گذشته تاکنون برای محققان جذاب بوده است. از سوی دیگر، پایداری شرکتی و تنوع جنسیتی در عصر کنونی اهمیت فزاینده‌ای پیدا کرده است. در این پژوهش، تأثیر تنوع جنسیتی هیأت‌مدیره و پایداری شرکتی بر اجتناب مالیاتی در شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران طی سال‌های 1396 تا 1402 بررسی شد. با استفاده از مدل رگرسیون چندکی، داده‌های 140 شرکت در دوره‌ای 7 ساله تحلیل شد. نتایج نشان داد که افزایش عملکرد پایداری شرکتی، اجتناب مالیاتی را کاهش می‌دهد. همچنین، حضور بیشتر زنان در هیأت‌مدیره با کاهش اجتناب مالیاتی همراه است، به‌طوری‌که شرکت‌های دارای عضو زن در هیأت‌مدیره، نرخ مؤثر مالیاتی بالاتری نسبت به شرکت‌های بدون عضو زن داشتند. تنوع جنسیتی هیأت‌مدیره نقش تعدیلی در رابطه بین پایداری شرکتی و اجتناب مالیاتی ایفا می‌کند و این اثر در چندک‌های میانی و بالای نرخ مؤثر مالیاتی قوی‌تر است. علاوه بر این، تنوع جنسیتی بر رابطه بین ویژگی‌های مالی شرکت (اندازه، اهرم مالی، بازده حقوق مالکانه) و اجتناب مالیاتی تأثیر تعدیلی دارد. شرکت‌های با پایداری بالاتر و تنوع جنسیتی بیشتر، گزارشگری پایداری با کیفیت‌تری ارائه می‌دهند که به کاهش رفتارهای غیراخلاقی مالیاتی کمک می‌کند. این یافته‌ها با نظریه‌های روان‌شناختی (ریسک‌گریزی و اخلاق‌مداری زنان) و نظریه ذینفعان همخوانی دارد. پیشنهاد می‌شود شرکت‌ها حضور زنان در هیأت‌مدیره را افزایش دهند و سیاست‌گذاران مشوق‌های مالیاتی برای پایداری و تنوع جنسیتی وضع کنند.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

The effect of women's governance in strengthening the relationship between sustainable performance and tax avoidance

نویسندگان [English]

  • Yassaman Khalili 1
  • Keramatollah Heydari Rostami 2
  • Mahdis Nikzad Ghadikolaei 3
1 Assistant Professor, Department of Accounting, Payame Noor University, Tehran, Iran
2 Management Department, Faculty of Administrative Sciences and Economics, Arak University, Arak, IRAN
3 Assistant Professor, Department of Accounting, Faculty of Economics and Administrative Science, University of Mazandaran, Babolsar, Iran
چکیده [English]

In most countries, a major part of the government's income is obtained through taxes, and the topic of tax avoidance in the world has been attractive to researchers since the past. On the other hand, corporate sustainability and gender diversity have become increasingly important in the current era. This study investigates the impact of board gender diversity and corporate sustainability on tax avoidance in companies listed on the Tehran Stock Exchange from 2017 to 2024. Using a quantile regression model, data from 140 companies over a 7-year period were analyzed. The results indicate that enhanced corporate sustainability performance reduces tax avoidance. Furthermore, greater female representation on the board is associated with decreased tax avoidance, with companies having female board members showing a higher effective tax rate compared to those without. Board gender diversity moderates the relationship between corporate sustainability and tax avoidance, with stronger effects in the middle and upper quantiles of the effective tax rate. Additionally, gender diversity moderates the relationship between firm financial characteristics (size, leverage, return on equity) and tax avoidance. Companies with higher sustainability and greater gender diversity exhibit higher-quality sustainability reporting, contributing to reduced unethical tax behaviors. These findings align with psychological theories (women’s risk aversion and ethical orientation) and stakeholder theory. It is recommended that firms increase female board representation and policymakers introduce tax incentives for sustainability and gender diversity.

کلیدواژه‌ها [English]

  • Gender diversity of the board of directors
  • Sustainability
  • Tax Avoidance
  • Financial Characteristics
  • Quantile Regression
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