INVESTIGATING THE RELATIONSHIP BETWEEN CORPORATE OWNERSHIP AND TAX DECISIONS IN TEHRAN STOCK EXCHANGE

This research investigates the relationship between corporate ownership and tax decisions in the companies accepted in Tehran Stock Exchange. The statistical population of research is all the companies accepted in Tehran Stock Exchange, that 85 companies were selected in the time period of 2009 to 2014 for testing research hypotheses. In order to investigate the relationship between variables, four hypotheses were compiled and tested. To analyze the data the multivariate regression model and Eviews software based on mixed data have been used. The research results showed that there is not a significant relationship between the Board of Directors size and tax avoidance and conservatism. In other hypotheses the relationship between family ownership percentage and tax avoidance and conservatism was confirmed. Moreover, in other hypotheses the relationship between the percentage of non-executive members of the Board of Directors and tax conservatism was confirmed, but the relationship between the percentage of non-executive members of the Board of Directors and tax avoidance was not confirmed. Finally, in the last two hypotheses the relationship between the duality of Manager Director's duties and tax avoidance and conservatism has not been confirmed.