Investigating the relationship between board composition and effective tax rates in listed companies In Tehran Stock Exchange

This study examines the number of non-executive directors in the board of directors on tax management in companies listed on the Tehran Stock Exchange. For this purpose, data related to ninety-two companies listed on the Tehran Stock Exchange for the period2008-2004 and the regression model of composite data has been used to test the hypothesis. Also, 20 SPSS, 7 Eviews and Excel softwares have been used to analyze the research results. The research results show that there is an effective tax interest rate. Not approved by the composition of the board.