The impact of network marketing on tax responsibility

To increase the sales of their products, companies need to use new techniques and one of the new techniques of network marketing. Of the cases that have been considered in network marketing is the responsibility of the company's tax liability in relation to the sale of products to new customers. Considering that in this type of sale, the products are directly achieved by the consumer and do not take the administrative-tax procedures, the tax violations may be the same and the amount of sales of the company Be declared unrealistic, and eventually the tax evasion happens. The purpose of this study is to investigate the impact of network marketing structure on corporate tax responsibility. This research is a library-analytic study based on a panel data analysis. In this study, the financial information of 107 companies listed in Tehran Stock Exchange have been used during the period of 1391 to 1397.The results indicated a reverse and significant impact of network marketing structure on corporate tax responsibility.