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Providing a model to explain the role of tax exemptions and financing and investment decisions on the performance of investment companies in the special economic zone of Amirabad
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Abdolhamid Jahangirvand1   , Mohammad reza Shurvarzi2 , Zahra Noori tupkanloo3 |
1- PhD student, Department of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran
2- Islamic Azad University Neishabour , shurvarzi.dr@gmail.com
3- Assistant Professor of Business Management, Neishabour Branch, Islamic Azad University, Neishabour, Iran |
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Abstract: (2562 Views) |
| Performance can be overshadowed by the company's investment, financing, as well as tax incentives such as special economic zone tax exemptions. As tax breaks increase, companies have more access to financing sources and thus can invest more. Finally, with increasing investment and financing, one can expect the company's performance to improve. Therefore, the purpose of this study was to provide a model to explain the role of tax exemption and financing and investment decisions on the performance of investment companies in the Amirabad Special Economic Zone. The research environment was Amirabad Special Economic Zone in Mazandaran province and the research community was the companies operating in the region. In this regard, 101 questionnaires were collected by random sampling method from the managing director or administrative and financial deputy, financial manager, chief accounting officer and expert in charge of revenue and accounting. In this regard, the validity was confirmed based on the formal and content method and the reliability was based on Cronbach's alpha of 0.892 and was confirmed. Data were analyzed using SPSS and SMART PLS software. The results of testing the research hypotheses indicate a positive and significant effect of tax exemptions on financing and investment decisions. Also, financing and investment decisions ultimately lead to increasing the performance of investment companies in the Amirabad Special Economic Zone. In addition, tax exemptions directly (in addition to indirect effects through the mediating role of financing and investment decisions) increase performance. Also, in companies with tax exemptions, the role of financing on performance is not significant. In companies without tax exemption, this effect is significant. |
Article number: 13 |
| Keywords: Performance, Tax Exemption, Investment Decisions, Financing Decisions |
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Full-Text [PDF 640 kb]
(585 Downloads)
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Article type: Research |
Subject:
Special
Received: 2021/10/13 | Accepted: 2021/11/27 | Published: 2021/12/1
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