A Model for Impact of Corporate Social responsibility And Tax Management costs on Avoidance And Tax Evasion

Today, Commercial units are expected not only to increase their profits, but also to respond to the community, and to be useful to the community that interacts with it. On the other hand, The avoidance and tax evasion of companies are considered as a matter of concern in society, and society Looking for the answer the question of whether companies and individuals pay their fair tax on social costs that are spent on them. The. The instruments used in this research are documents and financial information of the companies accepted in the Tehran Stock Exchange.The statistical sample consists of 164 companies admitted to the stock exchange during the period from 2004 to 2015. The results of the research show a significant relationship between corporate social responsibility and tax management costs on avoiding tax evasion