M.A. Thesis:

Tax avoidance and Debt maturity

The aim of this study is to determine the relationship between tax avoidance and debt maturities in companies listed in Tehran Stock Exchange. In this study, to measure tax avoidance, criteria of effective rate of cash tax and effective rate of accounting tax were used. In order to test the research hypotheses, multiple linear regression and panel data have been used to estimate regression models. In order to analyze the data and extract the results, R and Excel software is used. The study period is from 2011 to 2015. The study sample consists of 85 companies. Based on the test results and statistical tests at the level of 5 percent, it can be argued that there is no significant correlation between effective rate of cash tax and the effective rate of accounting tax with cash with debt maturities.

Keywords: debt maturities, effective rate of cash tax, the effective rate of tax accounting, firm size, return