The Effect of Social Responsibility Performance on the Relationship between Tax Planning and Corporation Value

The aim is to Investigate the effect of social responsibility performance on the relationship between tax planning and company value. Tax planning ability is an important influencing factor in determining the value of companies from the point of view of social responsibility.  The Data belonging to 88 companies between the years 2016 and 2021 were selected from between the companies admitted to the Tehran Stock Exchange and social responsibility as a moderating variable, the independent variable of tax planning and the dependent variable of company value were used, which were investigated in separate regression models. The test of the first and second hypotheses shows that tax planning has a positive and significant relationship with company value, and the relationship between social responsibility and the relationship between tax planning and company value is positive and significant. The results show that with the improvement of tax planning, the value of companies improves and tax planning increases the value of the company. Increasing the social responsibility of the company increases the positive impact of tax planning and the value of the company. Research that examines the relationship between social responsibility, tax planning, and company value at the same time has not been done. By conducting this research, useful supplementary information has been provided for the field of investment, judgment decision-making, and taxation