محمدباقر بهشتی
هادی شفیعی دیزجی

In modern financial theories, to minimize the cost of financing and consequently has been raised to increase the market value of shares of economic entities as a main issue. Affecting factors on the attitudes of managers in relation to resources and capital expenditures, why and how the particular resource according to organizational requirements and external environment and internal characteristics of the dominant phenomena. This study investigated the effects of taxation on capital structure of banks along with other factors affecting this relationship in Iran. Other factors affecting the capital structure of bank size, profitability and bankruptcy risk. In this study, static equilibrium theory has been used to assess banks' capital structure. The study population is included state-owned banks and non-state banks. To test the research hypotheses, is used by panel data. In conditions of Iran, the results indicate, in general, banks, tax on banks' capital structure (debt level), whereas no significant effect, other factors mentioned above there is a significant effect on banks' capital structure. However, the level of state banks, the effect of taxation on capital structure is not significant, but the banks listed in Tehran Stock Exchange is a significant effect of taxation on capital structure.

Tax, Static Balance, Bank, Debt Levels, Iran, Capital Structure., مالیات؛ موازنه ایستا؛ بانک؛ سطح بدهی, ایران, ساختار سرمایه.