Compiling the Influence Model of Management Accounting Information Quality Components on Tax Avoidance of Tehran Stock Exchange Companies

Abstract

This research aims to formulate a suitable model of tax avoidance by using the effects of quality components of management accounting information (environmental uncertainty, financial reporting, corporate governance, and profit management).The research method is quantitative and descriptive-analytical.This study's statistical population includes companies admitted to the Tehran Bahadur Stock Exchange from 2011 to 2020. The statistical sample was selected using the systematic elimination method of 161 companies and 1610 company years. The results using panel data show that the quality components of management accounting information significantly impact tax avoidance. Profit management, financial reporting, and corporate governance are effective in reducing tax avoidance, and the component of environmental uncertainty is effective in increasing tax avoidance.