The Effectiveness of Corporate Governance Dimensions on the Relationship between Social Responsibility and Tax Justice
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Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:
Theorists are attempting to establish the principle of tax justice in order to prescribe the distribution of tax burden among the people. Governments are one of the major stakeholders in companies that use their information in macroeconomic planning. There is a social contract between the companies and the society in which they operate. Therefore, corporate social responsibility is expected to improve with corporate governance mechanisms, which include a set of rules for corporate governance, control and supervision.The purpose of this study was to investigate the effectiveness of corporate governance dimensions on the relationship between social responsibility and tax justice. The current research is applied in the field of applied research and is a descriptive survey research which was examined in the form of a main hypothesis and four special hypotheses. The required data for this research were obtained through a distributed questionnaire among financial managers of 133 companies listed in Tehran Stock Exchange in 1396. The results of the study were obtained using structural equation modeling and SmartPls software and it was determined that all corporate governance variables have a positive and significant relationship with the relationship between social responsibility and tax justice. It is suggested that companies adhere to the principles of corporate governance, and that companies, by observing the rights of all stakeholders through consideration of their social responsibilities, can help the government create tax justice by increasing transparency in the business environment.
Language:
Persian
Published:
Management accounting, Volume:11 Issue: 38, 2018
Pages:
27 to 46
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