عنوان مقاله [English]
نویسندگان [English]چکیده [English]
Sustainable tax paid rate
focuses on maintaining consistent tax avoidance outcomes over time.
Sustainability differs from tax minimization. This study examines whether
Sustainable tax paid rate provides information about the persistence of a
firm’s pre-tax earnings and earnings components in Tehran Stock Exchange.
This study uses the coefficient of variation of annual cash effective tax
rate and coefficient of variation of annual cash taxes paid to proxy for a sustainable tax paid rate. The sample containing 54 firms over the period
2002–2011. The results suggest that firms with more sustainable tax
don’t show more persistent pre-tax earnings and earnings components.