نوع مقاله : مقاله پژوهشی
عنوان مقاله English
نویسندگان English
Taxes as a major source of fiscal plays an important role in economic growth and income istribution. Tax Organization responsible for the collection of legitimate tax revenues as the country is faced with the issue of taxpayers tax Noncompliance. Diversion of taxpayers declared taxes of final tax could be an instance of tax Noncompliance, which in turn adversely affect the country's economy. Tax Noncompliance could affect the firm's information environment and thus lead to information asymmetry. On this reasoning a study about the effect of each of these variables simultaneously over another is important. Therefore, in this study, we examine the impact of the direct and simultaneous impact of tax Noncom pliance (by increase Disclosure quality) on the information asymmetry. For this purpose 520 years (104 companies during 2010-2014) were selected and simultaneous impact of tax Noncompliance and disclosure quality on is information asymmetry investigated by using of simultaneous equations and direct impact is investigated by using. combined regression In this study, we calculated the tax Noncompliance of by the using of the difference between accounting profit and taxable profit, and The quality of disclosed information is considered by the companies disclose score, also, Information asymmetry is determined by the using of bid and ask. The results show that tax Noncompliance significant negative impact on the
کلیدواژهها English
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