ارتباط مدیریت ریسک و تهاجم مالیاتی شرکتهای تولیدکننده کالاهای ورزشی ایرانی
محورهای موضوعی : نوآوری در مدیریت ورزشی
سید مجید کوچکی
1
,
رحمان دوستیان
2
1 - استادیار گروه حسابداری، واحد خرمآباد، دانشگاه آزاد اسلامی، خرمآباد، ایران
2 - استادیار گروه حسابداری، واحد خرمآباد، دانشگاه آزاد اسلامی، خرمآباد، ایران
کلید واژه: مدیریت ریسک, عدم اطمینان محیطی, ریسک تجاری و تهاجم مالیاتی.,
چکیده مقاله :
با توجه به مسائل و مشکلات مالیاتی موجود در شرکتهای تولیدکننده کالای ورزشی ایرانی، هدف از این پژوهش، بررسی رابطه مدیریت ریسک و تهاجم مالیاتی در شرکتهای تولیدکننده کالاهای ورزشی ایرانی است. با استفاده از دادههای 146 شرکت تولیدکننده کالاهای ورزشی ایرانی برای دوره زمانی بین سالهای 1396 تا 1400 به بررسی این رابطه پرداخته شده است. پژوهش حاضر از نظر هدفِ پژوهش، کاربردی، از لحاظ طرح پژوهش به جهت تکیه بر دادههای تاریخی، پس رویدادی بوده و روش استنتاج آن استقرایی و از نوع علی میباشد. دادههای جمعآوری شده با استفاده از نرمافزار Eviews12 مورد تجزیه و تحلیل قرار گرفتند. از روشهای همبستگی، رگرسیون لاجیت جهت تجزیه و تحلیل دادهها استفاده شده است. نتایج فرضیه اول این پژوهش نشان میدهد که بین عدم اطمینان محیطی و تهاجم مالیاتی رابطه منفی و معناداری وجود دارد؛ و همچنین نتایج فرضیه دوم این پژوهش نشان میدهد بین ریسک تجاری و تهاجم مالیاتی رابطه منفی و معناداری وجود دارد.
Considering the tax issues and problems in Iranian sporting goods manufacturing companies, the purpose of this research is to investigate the relationship between risk management and tax aggression in Iranian sporting goods manufacturing companies. Using the data of 146 companies producing Iranian sports goods for the period between 1396 and 1400, this relationship has been investigated. The current research is applied in terms of the purpose of the research, in terms of the research design, it is post-event based on historical data, and the inference method is inductive and causal. The collected data were analyzed using Eviews12 software. Correlation and logit regression methods have been used to analyze the data. The results of the first hypothesis of this research show that there is a negative and significant relationship between environmental uncertainty and tax aggression; Also, the results of the second hypothesis of this research show that there is a negative and significant relationship between business risk and tax aggression.
Chen S, Chen X, Cheng Q, Shevlin T. 2010. Are family firms more tax aggressive than non family firms? Journal of Financial Economics, 2: 41-61.
Hasan I, Hoi C, KWu Q, Zhang H. 2014. Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans. Journal of Financial Economics, 1: 109–130.
Hung CS, Peters GF. 2017. Risk management formation: determinants and short-term outcomes. J Account Public Policy, 4:267–290.
Jacob M, RohlfingBastian A, Sandner K .2021. Why do not all firms engage in tax avoidance? RMS, 5:459–495.
Quentin C. 2019. Acceptable levels of tax risk as a metric of corporate tax responsibility: theory, and a survey of practice. Nordic Tax J 2019:1–15.
Tasmin R, Muazu MH., Nor Aziati AH, Zohadi NL. 2020. The mediating effect of enterprise risk management implementation on operational excellence in the Malaysian oil and gas sector: a conceptual framework. Fut Bus J, 6: 7512-518
Janson, C., Nwaru, B. I., Wiklund, F., Telg, G., & Ekström, M. (2020). Management and risk of mortality in patients hospitalised due to a first severe COPD exacerbation. International Journal of Chronic Obstructive Pulmonary Disease, 2673-2682.
Berner, C. L., & Flage, R. (2017). Creating risk management strategies based on uncertain assumptions and aspects from assumption-based planning. Reliability Engineering & System Safety, 167, 10-19.
Da Silva, E. M., Ramos, M. O., Alexander, A., & Jabbour, C. J. C. (2020). A systematic review of empirical and normative decision analysis of sustainability-related supplier risk management. Journal of Cleaner Production, 244, 118808.
Mousavi Jahromi Y, Tahmasebi Boldaji F, Khaki N. Tax evasion in the VAT system: A theoretical model. J Tax Res 2009; 17 (5): 27-38.
Aronmwan E. 2022.The nexus between standalone risk committees and tax aggressiveness: evidence from Nigeria. Future Business Journal, P: 2013-287.
Mirzaei, H., Khataee, M. R., & Ghanbari, Y. (2013). Investigating the Relationship between Business Risk and Financial Risk with Performance of Pharmaceutical Companies Listed on Tehran Stock Exchange. Journal of Health Accounting, 2(2), 77-91. doi:10.30476/jha.2013.16902
Ahmadpour, A. and H. Amouzadeh Mehdiraji (2007). “Examining the Impact of Business Risk and Financial Risk on the Investment Portfolios of Insurance Companies in Asia listed on Tehran Stock Exchange”, Journal of Insurance Industry, Vol. 22, No. 1, pp. 114-116. [In Persian]
Dadashi, E.; Asghari, M.; Zarei, S.; and M. Jafari Baie (2013). “Examining the Effect of Capital Structure and Financing on the Technical Efficiency of the Pharmaceutical Companies listed on Tehran Stock Exchange”, Journal of Health Accounting, Vol. 2, No. 1, Issue. 3, pp. 1-19. [In Persian]
Elamer, A. A., Ntim, C. G., & Abdou, H. A. (2020). Islamic governance, national governance, and bank risk management and disclosure in MENA countries. Business & Society, 59(5), 914-955.
Owen, J. R., Kemp, D., Lébre, É., Svobodova, K., & Murillo, G. P. (2020). Catastrophic tailings dam failures and disaster risk disclosure. International journal of disaster risk reduction, 42, 101361.
Bingler, J. A., Kraus, M., Leippold, M., & Webersinke, N. (2022). Cheap talk and cherry-picking: What ClimateBert has to say on corporate climate risk disclosures. Finance Research Letters, 47, 102776.
Payne, D. M., & Raiborn, C. A. (2018). Aggressive tax avoidance: A conundrum for stakeholders, governments, and morality. Journal of Business Ethics, 147, 469-487.
Nobanee, H., Al Hamadi, F. Y., Abdulaziz, F. A., Abukarsh, L. S., Alqahtani, A. F., AlSubaey, S. K., ... & Almansoori, H. A. (2021). A bibliometric analysis of sustainability and risk management. Sustainability, 13(6), 3277.
