Social Responsibility and Corporate Tax Compliance (A Case study of Large Taxpayers Units)

To address the issue of corporate social responsibility from the key issues of the current business environment, it is very important. Furthermore, according to the tax and corporate tax compliance in government to achieve economic and social objectives is so important. Regarding to the importance of this issue, this study examines the relationship between social responsibility and corporate tax compliance. Since corporate tax compliance is one of the best partnerships in the community and helps the government to achieve social goals, it is expected that social responsibility and corporate tax compliance have a positive and significant relationship. In this study, to measure corporate social responsibility, a questionnaire and for the measurement of corporate tax compliance, a measure based on the difference between the corporate tax and definite expression is used. A total of 30 companies from Large Taxpayers Units during the period 1387 to 1391 were considered and based on the research hypothesis testing, we determined that the company will participate in activities related to social responsibility; they are also more tax compliance.