Examining the Effect of Tax Risk on the Relationship between Tax Avoidance and Company Risk

This study explores the moderating role of tax risk on the relationship between tax avoidance and company risk. Tax avoidance is a financial strategy employed by companies to reduce their tax expenses. However, this strategy can lead to increased company risk. Using financial data from ۱۰۰ companies listed on the Tehran Stock Exchange over the years ۲۰۱۶ to ۲۰۲۱, this research investigates the impact of tax avoidance on company risk and examines the role of tax risk as a moderating factor. The results indicate that tax avoidance has a significant impact on company risk, and tax risk can moderate this effect. These findings highlight the importance of managing tax risks in companies' tax avoidance strategies.

Keywords:

Tax Risk , Tax Avoidance , Company Risk , Tax Planning