National Security and Strategic Planning National Security and Strategic Planning Национальная безопасность и стратегическое планирование 2307-1400 52745 10.37468/2307-1400-2022-2-54-65 Экономическая безопасность Economic security Экономическая безопасность Investigating the effect of the managers’ overconfidence on the tax avoidance considering the moderating role of Audit committee Исследование влияния самоуверенности менеджеров на уклонение от уплаты налогов с учетом надзорной роли Комитета по финансовому аудиту Арезу Оджаги Аташ Бейк Arezoo Ojaghi Atash Beyk Ojaghi_2014@iran.ir Амир Реза Альборз Amir Reza Alborz Amiralborz_iooc@yahoo.com Университет Данеш Альборз Иран Danesh Alborz University Iran Университет Данеш Альборз Иран Danesh Alborz University Iran 11 09 2022 11 09 2022 2022 2 54 65 05 05 2022 28 06 2022 https://futurepubl.ru/en/nauka/article/52745/view

Самоуверенные генеральные менеджеры могут использовать свое положение и влияние в своих компаниях в интересах достижения личных амбиций, за которыми может последовать агрессивная налоговая политика, а также уклонение от налоговых платежей. Между тем деятельность комитетов по финансовому аудиту направлена на то, чтобы выбирать методы учета, проводить независимую оценку достоверности финансовой отчетности, а также разрешать выявленные противоречия в отношении финансовой информации. Настоящее исследование направлено на изучение влияния деятельности комитета по финансовому аудиту на взаимосвязь между самоуверенностью менеджеров и их уклонением от уплаты налогов в компаниях, допущенных к биржевому рынку ценных бумаг Тегерана, в период с 2015 по 2020 г. Данное исследование носит прикладной характер с точки зрения его целей и использует методы корреляционного анализа. Для анализа статистических данных использовалась многомерная линейная регрессия. При проведении статистического анализа использовался программный пакет Eviews. Полученные результаты показали, что чрезмерная самоуверенность менеджеров в значительной степени коррелирует с уклонением от уплаты налогов, данная связь является линейной. Таким образом, получено, что увеличение самоуверенности менеджеров также приводит к большему уклонению от уплаты налогов компанией. Более того, в дальнейших результатах исследования было установлено, что деятельность Комитета по финансовому аудиту оказывает существенное влияние на взаимосвязь между самоуверенностью менеджеров и уклонением от уплаты налогов компанией, причем с обратным эффектом.

The overconfident general managers use their position and influence in their companies to reach their personal ambitions that can be followed by invasive tax policies, lower tax payments and showcasing of the higher incomes in relation to the general manager’s reward. In between, the audit committees have been designed so as to act independently and resolve the conflicts between the internal and external managers regarding the financial information and the selection of the accounting methods. Thus, the present study aims at investigating the effect of the audit committee on the relationship between the mangers’ overconfidence and tax avoidance in the companies accepted to Tehran’s securities exchange market for the years between 2015 and 2020. The present study is an applied research in terms of the study objectives and it is a correlation-descriptive research in terms of the method. In order to investigate the study subject, multivariate linear regression was used for data analyses. Then, Eviews Software package was utilized to perform the statistical analyses of the obtained information. The results indicated that managers’ overconfidence is significantly correlated with tax avoidance and that the relationship is direct meaning that the increase in the managers’ overconfidence causes an increase in the company’s tax avoidance, as well. Moreover, it was found out in the other study’s findings that the audit committee (financial expertise of the audit committee) exerts a significant effect on the relationship between the managers’ overconfidence and company’s tax avoidance and that the effect is reverse.

 самоуверенность менеджеров уклонение от уплаты налогов ревизионная комиссия биржевой рынок ценных бумаг managers’ overconfidence tax avoidance audit committee securities’ exchange market

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