Investigating the Relationship between Taxation and Debt Maturity of Firms Listed in Tehran Stock Exchange Moghaddam Abolfazl Ghadiria, Filsaraei Mahdib, Moradi Mortezac, Daneshmand Hamidc, Bicharanlou Saeedc, Langari Raziyehc aAssociate Professor and Manager, Hakiman Institute of Higher Education, Bojnourd, Iran bDepartment of Accounting, Bojnourd Branch, Islamic Azad University, Bojnourd, Iran cM.A. Student of Accounting, Hakiman Institute of Higher Education, Bojnourd, Iran Online published on 6 August, 2015. Abstract This study attempts to answer this question that is there a significant relationship between taxation and debt maturity in firms listed in Tehran Stock Exchange or not? Therefore, the data of 114 firms listed in Tehran Stock Exchange over the 2010 to 2014 period and linear regression method are used. The results of the study show that there is a reversed significant relationship between effective tax rate and debt maturity. Top Keywords Taxation, Debts Level, Debt Maturity, Tehran Stock Exchange. Top |