بررسي رابطه گزارشگري متهورانه مالي و اندازه شركت ها بر سياست هاي متهورانه مالياتي

A Study of Relationship between Aggressive Financial Reporting and

در اين تحقيق ارتباط و تاثير گزارشگري متهورانه مالي و اندازه شركت ها بر امكان اتخاذ سياست هاي جسورانه مالياتي توسط شركت ها بررسي شده است. گزارشگري متهورانه مالي از طريق متغير مديريت سود اندازه گيري شده است و وجود سياست هاي متهورانه مالياتي از طريق شناسايي اختلافات مالياتي مودي و سازمان امور مالياتي اندازه گيري شده است. شركتهاي مورد بررسي تعداد 102 شركت پذيرفته شده در بورس اوراق بهادار تهران براي دوره زماني 1386 تا 1389 بودند كه از تمامي صنايع به جز بانك ها و موسسه هاي مالي انتخاب شدند. روش آماري مورد استفاده رگرسيون لجستيك و در سطح اطمينان 95 درصد بود. نتايج نشان داد در شركت هايي كه شاخص اقلام تعهدي اختياري (به عنوان جايگزيني براي سياست متهورانه مالي) بالاتر باشد، تفاوت بين ماليات ابرازي با ماليات تشخيصي شركت ها نيز بيشتر است و اختلاف مالياتي شركت ها عمدتا بر روي معافيت مالياتي موضوع مواد 132 و 138 قانون مالياتهاي مستقيم بود. اين موضوع در شركت هاي با اندازه بزرگتر، بسيار بيشتر بود. بررسي ها همچنين مشخص نمود كه اختلاف ديگر ماليات ابرازي با ماليات تشخيصي شركتها به خصوص در شركت هاي متوسط و كوچك تر، مربوط به رد نمودن هزينه ها بر اساس مفاد ماده 147 و 148 قانون ماليات هاي مستقيم است.

This paper encompasses the study of relationship between aggressive financial reporting and size of corporations as well as their influence on adopting aggressive tax policies by the companies. Aggressive financial reporting has been measured through Earning Management Variable and existence of tax aggressive policies has been evaluated via recognition of tax differentiations between companies and National Tax Administration. The study was made upon 102 companies among those accepted in Tehran Securities and Exchange Organization, for the time period of 2008- 2011, including all industries except banks and financial institutions. The applied statistical method was Logistic Regression with confidence level of 95 percent. The results showed that, in those companies with higher discretionary accrual items (as a substitute for tax aggressive policies), the difference between the amount of self- declared tax and tax assessed by tax officials is more, and tax differentiation between the companies were mainly due to tax exemptions, specified in Articles 138 and 132 of Direct Taxation Act. This was seen more in bigger size corporations. The studies also made it clear that another difference between the amount of self- declared tax and tax assessed by tax officials especially in average and smaller corporations was related to the rejection of some costs due to Articles 147 and 148 of Direct Taxes Act.