Volume 34, Issue 69 (2026)
J Tax Res 2026, 34(69): 77-122 |
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hoseini tabrizi S S, khanlari M. The Effect of Environmental Social and Governance Performance and Business Strategy on Tax Aggressiveness: The Moderating Role of Corporate Social Responsibility. J Tax Res 2026; 34 (69) :77-122
URL: http://taxjournal.ir/article-1-2452-en.html
URL: http://taxjournal.ir/article-1-2452-en.html
1- Osveh Non-Profit University , sajad.ht1377@gmail.com
2- Osveh Non-Profit University
2- Osveh Non-Profit University
Abstract: (556 Views)
The main purpose of the current research is to explain the effect of environmental, social and governance performance and business strategy on tax aggressiveness, as well as to explain the moderating role of corporate social responsibility on the relationship between them in listed companies on the Tehran Stock Exchange. In order to achieve this purpose, 1480 observations (148 firms for ten years) collected from the annual financial reports of companies admitted to the Tehran Stock Exchange during the period of 2013 to 2022 have been tested. The results of multivariate logit regression analysis show that environmental, social and governance performance has a negative and significant effect on tax aggressiveness. The results also show that the forward-looking business strategy has a positive and significant effect on the tax aggressiveness, while the defensive business strategy has a negative and significant effect on the tax aggressiveness. In other words, if there is a forward-looking business strategy, the probability of tax aggressiveness increases, and if there is a defensive business strategy, the probability of tax aggressiveness decreases. The research findings also show that corporate social responsibility has a positive and significant effect on the negative relationship between environmental, social and governance performance and tax aggressiveness. in other words, with the increase of corporate social responsibility, the negative impact of environmental, social and governance performance on tax aggressiveness is strengthened. Finally, the results show that corporate social responsibility has a negative effect on the positive relationship between forward-looking business strategy and tax aggressiveness and a positive and significant effect on the negative relationship between defensive business strategy and tax aggressiveness. In other words, with the increase of corporate social responsibility, the positive effect of forward-looking business strategy on tax aggressiveness is weakened and the negative effect of defensive business strategy on tax aggressiveness is strengthened.
Keywords: Tax Aggressiveness, Environmental, Social and Governance Performance, Business Strategy, Corporate Social Responsibility
Type of Study: Research |
Subject:
Accounting
Received: 2025/09/19 | Accepted: 2025/11/23 | Published: 2026/05/31
Received: 2025/09/19 | Accepted: 2025/11/23 | Published: 2026/05/31
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