Evaluating effective mechanisms between environmental uncertainty component and bold tax

Document Type : Original Article

Author
Assistant Professor ,Department of Accounting, khorramabad Branch , Islamic Azad University, khorramabad , Iran
Abstract
The main purpose of this research is to examine the relationship between risk management and bold tax policy in companies listed on the Tehran Stock Exchange. The companies admitted to the Tehran Stock Exchange in the period of 2016-2021 are the statistical population of this research, which has been determined as a statistical sample based on systematic exclusion of 145 companies. The current research is based on library research and this research is applied in terms of purpose and correlational in nature. Variable related data was collected by means of software, CDs and websites related to Tehran Stock Exchange. The collected data were analyzed with Eviews #12 software and regression tests. The results of the first hypothesis of this research show that there is a negative and significant relationship between environmental uncertainty and bold tax policy. Also, the results of the second hypothesis of this research show that there is a negative and significant relationship between business risk and bold tax policy