Investigating the Role of Corporate Governance Quality on the Relationship between Social Responsibility of Companies and Tax Avoidance
The social responsibility of companies is one of the most effective components of business ethics that deals with the role of companies in the community. Social responsibility for companies is a set of duties and obligations that the company must fulfill to maintain, care and assist the community in which it operates. This study examines the relationship between corporate social responsibility and tax avoidance, emphasizing the role of corporate governance quality in accepted companies in Tehran Stock Exchange. This research is an applied and descriptive research. The statistical population of the study consists of companies listed in the Tehran Stock Exchange over a period of 2014-2019, which was determined by the systematic removal method, as the statistical sample of 127 companies. To test the research hypotheses, the multifunctional regression method is used using combined data. The results show that there is a negative and significant relationship between the performance of the company's social responsibility and tax avoidance. The quality of corporate governance also plays a mediator in the relationship between the performance of the company's social responsibility and tax avoidance.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.