The effect of investment opportunities on tax avoidance according to the moderating role of social responsibility

This research was done with the aim of investigating the impact of investment opportunities on tax avoidance with regard to the moderating role of corporate social responsibility disclosure. The independent variable of the research, investment opportunities and tax avoidance, the dependent variable and the corporate social responsibility disclosure variable are also moderators in this research. In terms of the objective, this research is considered as applied research, and in terms of the method of inference, it is included in the descriptive-correlation research group. To collect information, 126 companies were selected as a statistical sample from the Tehran Stock Exchange in the period of 2016 to 2021. Research hypotheses were analyzed using panel data regression method in Eviews10 software. The analysis of hypotheses using the generalized least squares method showed that investment opportunities have a positive and significant relationship with tax avoidance; Therefore, with the increase of investment opportunities, tax avoidance increases. Also, the findings showed that disclosure of corporate social responsibility weakens the relationship between investment opportunities and tax avoidance.