Investigating The Adjustment Effect Of Financial Performance On The Relationship Between Social Responsibility And Tax Risk

Corporate Social Responsibility Has Been A Sensitive And Important Issue In Recent Years And The Tendency To Invest In Companies That Have Corporate Social Responsibility Practices And Reporting Is Increasing. Recent Studies Have Shown That Corporate Social Responsibility Activities Play A Vital Role In Avoiding Tax Risk; On The Other Hand, The Financial Performance Of The Company Is An Influential Component In Investment Decisions. Accordingly, The Purpose Of This Study Is To Investigate The Adjustment Effect Of Financial Performance On The Relationship Between Social Responsibility And Tax Risk. This Research Is Among The Analytical And Correlational Researches That Are Applied In Terms Of Purpose And The Statistical Population Of The Research Is The Companies Listed On The Tehran Stock Exchange During The Years 2014 To 2020. 196 Companies Were Selected As A Statistical Sample For Sampling. Regression Tests Have Also Been Used To Test The Research Hypotheses. Findings Show That Return On Assets, Equity And Turnover Of Assets As Components Of Financial Performance Play A Moderating Role In The Relationship Between Social Responsibility And Tax Risk.