The Relationship between Corporate Governance and Value-Added Tax on Telecommunications Company

The present study is an attempt to analyze the relationship between corporate governance and value-added tax on Telecommunications Company. The subsidiary goals of the study are the analysis of the relationship between indexes of board of directors and tax on added value, the analysis of the relationship between indexes of auditing and tax on added value, the analysis of the relationship between indexes of anti-monopoly (role of market at control) and tax on added value and the analysis of the relationship between reward and tax on added value. The location of research is Telecommunication Company of Hormozgan province. The present research is practical in terms of the purpose and data collection is correlational. The research population consists of the personnel of Telecommunication Company of Hormozgan province who are 556 personnel. Statistical sampling of the present study under Morgan table is 226 personnel of the Telecommunication Company of Hormozgan province. Sampling method was based on ordinal random method (on the basis of the position). On the basis of the findings in the first hypothesis there is a significant relationship between board of directors and tax on added value. On the basis of the findings in the second hypothesis there is a significant relationship between auditing index and tax on added value. On the basis of the findings in the third hypothesis there is a significant relationship between anti monopoly (role of market at control) and tax on added value. On the basis of the findings in the fourth hypothesis there is a significant relationship between reward index and tax on added value.

کلیدواژه ها:

Corporate Governance ، Tax on Added Value ، Auditing ، Anti-Monopoly ، Reward