The primary objective of this research is to investigate the relationship between tax avoidance, income and cash held in companies listed on the Tehran Stock Exchange from 2009 to 2013. | Long-run corporate tax avoidance Evidence from Tehran Stock Exchange Accounting 3 2017 197 210 Contents lists available at GrowingScience Accounting homepage ac Long-run corporate tax avoidance Evidence from Tehran Stock Exchange Mehran Matinfarda and Mojtaba Kazemi Juybarib a Assist. Prof. amp Faculty Member Department of Accounting School of Management and Human Sciences Tehran North Branch Islamic Azad University IAU Tehran Iran b Department of Accounting School of Management and Human Sciences Tehran North Branch Islamic Azad University IAU Tehran Iran CHRONICLE ABSTRACT Article history The primary objective of this research is to investigate the relationship between tax avoidance Received June 5 2015 income and cash held in companies listed on the Tehran Stock Exchange from 2009 to 2013. Received in revised format July In this regard avoidance of paying taxes is independent variables and criteria for evaluating 16 2016 financial performance namely return on assets return on average equities economic value Accepted September 14 2016 Available online added market value added and the ratio of free cash flow are considered as dependent September 14 2016 variables. Firm size and financial leverage are also considered as control variables. In general Keywords the statistical method used in this research is correlation and regression. The results of the Avoidance of paying taxes research showed that there was a significant and reverse relationship between avoidance of Economic value added paying taxes and performance evaluation criteria cash held. Return on assets Market value added 2017 Growing Science Ltd. All rights reserved. 1. Introduction Due to adverse effects which tax evasion has on the economy of the country attention and further investigation are needed in this area because tax evasion causes that the revenues of requirements for the government are not provided and as a result services that the government should provide are
