Demographic characteristics of the board of directors’ structure. Demographic characteristics of the board of directors’ structure and tax avoidance

      Аннотация: The structure of corporate governance, as one of the important elements to be considered based on the different characteristics than other companies, such as women, expertise, tenure and management is different. But two measures for the presence of women in the board of directors and the size of director’s board are considered as corporate content characteristics that can affect corporate tax strategies in avoiding tax or taxes timely pay off. The purpose of this paper is to understand the demographic characteristics of the board of directors structure on the board and tax avoidance in Tehran Stock Exchange (TSE).

Ключевые слова: Women, Tax, Management, Strategy, Demographic, charactrestic, board, director, Female