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Examine of the impact of firm’s business strategy on level of tax avoidance
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| Mehdi Bashiri Jouybari |
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Abstract: (1167 Views) |
Firm’s Business Strategy can be classified as a continuum between two different strategic orientations, with prospectors at one end and defenders at the other end. This research examines the impact of the type of business strategy has been used by firms on level of tax avoidance. With the use of the variables that combination of research and development expenditure, distribution costs, administrative and sales, fixed asset intensity and the ratio of market value to book, firms in related industries ranked and divided into groups two defenders and prospectors.
The sample includes 93 accepted firms in Tehran Stock Exchange during the period 1386 to 1392. The data is based on panel data model with fixed effects analysis is cross-sectional. Results of the research show that Firm’s Business Strategy has a significant influence on the level of tax avoidance And defense firms than prospective firms are doing more tax avoidance activities. |
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| Keywords: defender firms, prospector firms, effective tax rates. |
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Full-Text [PDF 552 kb]
(25 Downloads)
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Type of Study: Research |
Subject:
General
Received: 2014/12/22 | Accepted: 2014/12/22 | Published: 2014/12/22
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