Investigating the obvious effects of efficient and active corporate governance on the relationship between instantaneous fluctuations of future profits and tax gap in small and large companies of the Iranian economy (۲۰۱۳-۲۰۲۳)

Today, one of the most important financial issues of companies is measuring their performance. Measuring the performance of companies is important since it is the basis of many decisions inside and outside the company. Decisions about investments, increasing capital of companies, agency relationship and many other decisions are all based on performance measurement. On the other hand, in most of the countries of the world, a major part of the government's income sources is provided by receiving taxes. The tax share of total public revenues varies among countries, and its amount depends on the level of development and their economic structure. In the meantime, tax evasion and tax evasion in the countries has caused the tax revenues of the countries to be always lower than what is estimated and all countries are making efforts to reduce these two phenomena. or by reforming the tax system, they rise to find a solution. Paying attention to the link between the tax policy and the tax collection system in the reform of the country's tax system is considered an important issue from every point of view. The aim of the current research is to answer the question that active and efficient corporate governance has an effect on the relationship between tax gap and immediate fluctuations of future profits in small and large companies on the Iranian Stock Exchange (۲۰۱۳-۲۰۲۳)? The statistical population of the research is the companies admitted to the Tehran Stock Exchange and the statistical sample includes ۱۶۰ companies in the period of ۲۰۱۲-۲۰۱۳. In order to test the hypotheses, multivariate regression was used using the combined data approach. The results show that there is a significant inverse relationship between the tax gap and changes in future profits. So it can be claimed that an increase in the difference between accounting and tax profit can be associated with a decrease in profit in the next year and less stability of profit. And on the other hand, a significant positive relationship was observed between efficient and strong corporate governance and changes in future profits. Because efficient corporate governance will ultimately lead to more stable future profits due to the reduction of manipulation in discretionary accruals. Also, the effect of the tax gap on changes in future profits is strengthened in companies that have efficient corporate governance, and this effect is seen only for the next year and is not effective for the second and third years.

کلیدواژه ها:

tax ، tax gap ، small and large companies ، efficient corporate governance ، changes in future profits