فهرست نشریات علمی دسترسی آزاد ایران

This research aims to examining the relationship between tax avoidance, effective tax rate, tax risk and tax uncertainty. The data obtained in relation to the research variables were entered into an Excel spreadsheet and then analyzed using EViews software. The statistical population of this research is the systematic elimination method among 149 companies listed on the Tehran Stock Exchange during the period 2014 to 2021. The research results showed that there is a significant relationship between the company's effective tax rate and the company's profitability. There is no significant relationship between tax avoidance and the company's tax risk rate, as well as between tax avoidance and tax uncertainty. More Discussion and conclusion showed that People in a company are interested in the effective tax rate that is used when budgeting and planning. On the other hand, the agency theory encourages managers to increase company profits. When the earned profit increases, the amount of income tax will automatically increase in proportion to the increase in the company's profit.