Tax Avoidance and Corporate Commercial Credit
Year: 2025
Type: article
Abstract: Objectives: This study aims to investigate the relationship between tax avoidance and companies’ commercial credit among firms listed on the Tehran Stock Exchange. Methodology/Design/Approach: The research is applied in nature and employs a causal (post-event) correlational design. The statistical population includes all companies listed on the Tehran Stock Exchange. Using the systematic elimination method, 142 companies were selected as the research sample and examined over a five-year period from 2019 to 2023, resulting in 710 company-year observations. Findings: The results indicate that tax avoidance has a direct and significant effect on companies’ commercial credit. Innovation: This study contributes to the literature by providing empirical evidence on the link between tax behavior and commercial credit in an emerging market context. The findings offer useful implications for managers, creditors, and policymakers in assessing the credit-related consequences of corporate tax avoidance practices.
Authors: Zare, GholamHasan, Karimi, Zeynab
Institution: Zand Institute of Higher Education
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W7130352315
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