Examining the Role of the Company's Strategic System on the Relationship between Tax Avoidance and Power Seeking by Managers

Abstract

The main purpose of the present study was to investigate the effect of tax avoidance on managers' desire for power, emphasizing the role of the company's governance system. The method of this research is practical in terms of its purpose, and from the point of view of correlation methodology, it is causal type (post-event). The statistical population of the research is the companies admitted to the Tehran Stock Exchange, and using the systematic elimination sampling method, 129 companies were selected as the research sample in the 6-year period between 1395 and 1400. The method used to collect information is a library, and the relevant data for measuring the variables were collected from the Kodal website and the financial statements of the companies, and initial calculations were made in Excel, then Stata software was used to test the research hypotheses. The results of the research show that tax avoidance has a positive and significant effect on managers' desire for power. However, the management system of the company has an inverse and significant effect on the relationship between tax avoidance and power seeking by managers.