Accounting and Auditing Studies

Accounting and Auditing Studies

Testing the level of tax avoidance during the Financial crisis By the method meta-heuristic Algorit

Articles in Press

Document Type : Original Article

Authors
mohsen faniani 1
mohammadreza vatanparast 2
Keyhan Azadi 2
1 Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran
2 Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran.
10.22034/iaas.2024.432236.1570
Abstract
For the purposes to finance their business operations, firms have incentives to engage in corporate tax avoidance activities when managerial incentives increase as compared to managerial costs. These activities are significantly high when firms are in the financial distress zone.Companies that experience financial distress are forced to take risks to avoid tax in line with the need for higheravailability of cash, so they will ignore the negative image that might result as a consequence of tax avoidance.

Thus, the purpose of this research is to test the level of tax avoidance during the financial crisis by the method of meta-heuristic algorithms. For this purpose, the data of 86 companies admitted to the Tehran Stock Exchange were analyzed using the particle aggregation optimization algorithm. The findings of the research show that the optimal level of tax avoidance of companies increases during the financial crisis.

so we discuss about Testing the level of tax avoidance during the Financial crisis By the method meta-heuristic Algorithms in this article.
Keywords
tax avoidance
Financial crisis
meta-heuristic Algorithms

Subjects

Accounting and Auditing Studies

Articles in Press, Accepted Manuscript
Available Online from 02 June 2025