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پیری س. Presenting a model of optimal tax governance based on corporate social responsibility (Case study: North Tehran Tax Affairs Directorate). J Tax Res 2025; https://doi.org/10.61882/taxjournal.0.359
URL: http://taxjournal.ir/article-1-2536-en.html
URL: http://taxjournal.ir/article-1-2536-en.html
1- , accmojtaba1367@yahoo.com
Abstract: (245 Views)
Taxation plays a vital role in society as it provides the resources necessary for financing essential goods and services. It is a fundamental prerequisite for the sustainable development of society. Likewise, sound tax governance concerns the relationships between the state, the market, and civil society, as well as transparency and cooperation among governments. In all societies, the primary goal should be the establishment of an appropriate and fair tax system. Following corporate financial scandals and increased media attention on companies’ tax behavior, society expects them not to engage in aggressive tax planning (Panaii, 2017). Individuals may act responsibly and lawfully even when the law does not explicitly oblige them to do so. For example, companies may accept ethical responsibilities toward external stakeholders, even though extending these commitments may go beyond the legal requirements of their shareholders (Balios and Zaroulea, 2020).
In a world increasingly concerned with who pays their fair share of taxes, tax governance has become a popular issue for both companies and tax authorities worldwide. But what does tax governance actually mean? Tax governance refers to having clear controls and processes within the corporate governance framework to support tax-related decision-making and the management of tax risks (Gribnauo, 2018). Tax governance is effective when these processes consistently lead to correct tax outcomes and ensure compliance with obligations. One of the key characteristics of equitable tax systems is equality, fairness, and justice. Achieving such equity and justice requires a system that is responsible and accountable to society and respects the rights of all stakeholders (Pourzamani and Alhayari, 2019). Corporate social responsibility (CSR) reporting demonstrates the extent to which companies have been socially responsible and fulfilled their societal obligations. Establishing a fair and just tax system can accurately reflect companies’ accountability as entities safeguarding social interests (Sustantic, 2013).
Accordingly, the aim of the present study is to design a model of sound tax governance by taking into account corporate social responsibility. The subsequent sections will present the theoretical foundations of the research topic, relevant domestic and international literature, hypotheses and research methodology, the proposed structural equation model, and related tests.
Methods and Material
The present study is applied in terms of purpose and survey-based in terms of method. The statistical population of this research consists of 198 tax assessors in the corporate sector of the North Tehran Tax Administration. A questionnaire was distributed among all 198 individuals, of which 178 were returned and considered as the final sample. The research data were analyzed using structural equation modeling (SEM) based on the partial least squares (PLS) method through SmartPLS software.
The instrument used for data collection in this study was a questionnaire. To evaluate its validity, face validity was employed. Accordingly, after the questionnaire was developed, it was reviewed by several esteemed professors and experts. Their suggestions and corrective feedback were incorporated, and following final approval by the professors, the questionnaire was prepared for distribution to the statistical sample. Therefore, the face validity of the research questionnaire was confirmed, ensuring the required level of validity.
Results and Discussion
This study examined the impact of the dimensions of corporate social responsibility (CSR) on sound tax governance. The findings revealed that all dimensions of CSR—including philanthropic, ethical, legal, and economic responsibilities—have a positive and significant effect on effective tax governance. As highlighted in the theoretical foundations of this research, the core of CSR disclosure lies in stakeholder theory, which argues that corporations have grown so large and influential that their responsibilities extend far beyond shareholders to encompass a wide range of societal stakeholders. Based on this theory and the findings of the present study, it can be concluded that a corporation is a significant institution in the real world with comprehensive social commitments and responsibilities, including philanthropic, ethical, legal, and economic aspects. In general, when a company actively participates in CSR-related activities, the likelihood of tax avoidance is greatly reduced, as such behavior would contradict its social responsibilities. An effective tax system is therefore an essential requirement for companies to fulfill their CSR commitments. Tax governance becomes effective only when the process consistently leads to accurate tax outcomes and ensures the fulfillment of obligations. One of the key features of a just taxation system is equality, fairness, and justice. Establishing such equity requires a system that is socially responsible, accountable to society, and respectful of the rights of all stakeholders. Accordingly, based on the results of this study and the direct confirmation of all hypotheses, it can be concluded that corporate social responsibility exerts a positive and significant influence on effective tax governance systems.
In a world increasingly concerned with who pays their fair share of taxes, tax governance has become a popular issue for both companies and tax authorities worldwide. But what does tax governance actually mean? Tax governance refers to having clear controls and processes within the corporate governance framework to support tax-related decision-making and the management of tax risks (Gribnauo, 2018). Tax governance is effective when these processes consistently lead to correct tax outcomes and ensure compliance with obligations. One of the key characteristics of equitable tax systems is equality, fairness, and justice. Achieving such equity and justice requires a system that is responsible and accountable to society and respects the rights of all stakeholders (Pourzamani and Alhayari, 2019). Corporate social responsibility (CSR) reporting demonstrates the extent to which companies have been socially responsible and fulfilled their societal obligations. Establishing a fair and just tax system can accurately reflect companies’ accountability as entities safeguarding social interests (Sustantic, 2013).
Accordingly, the aim of the present study is to design a model of sound tax governance by taking into account corporate social responsibility. The subsequent sections will present the theoretical foundations of the research topic, relevant domestic and international literature, hypotheses and research methodology, the proposed structural equation model, and related tests.
Methods and Material
The present study is applied in terms of purpose and survey-based in terms of method. The statistical population of this research consists of 198 tax assessors in the corporate sector of the North Tehran Tax Administration. A questionnaire was distributed among all 198 individuals, of which 178 were returned and considered as the final sample. The research data were analyzed using structural equation modeling (SEM) based on the partial least squares (PLS) method through SmartPLS software.
The instrument used for data collection in this study was a questionnaire. To evaluate its validity, face validity was employed. Accordingly, after the questionnaire was developed, it was reviewed by several esteemed professors and experts. Their suggestions and corrective feedback were incorporated, and following final approval by the professors, the questionnaire was prepared for distribution to the statistical sample. Therefore, the face validity of the research questionnaire was confirmed, ensuring the required level of validity.
Results and Discussion
This study examined the impact of the dimensions of corporate social responsibility (CSR) on sound tax governance. The findings revealed that all dimensions of CSR—including philanthropic, ethical, legal, and economic responsibilities—have a positive and significant effect on effective tax governance. As highlighted in the theoretical foundations of this research, the core of CSR disclosure lies in stakeholder theory, which argues that corporations have grown so large and influential that their responsibilities extend far beyond shareholders to encompass a wide range of societal stakeholders. Based on this theory and the findings of the present study, it can be concluded that a corporation is a significant institution in the real world with comprehensive social commitments and responsibilities, including philanthropic, ethical, legal, and economic aspects. In general, when a company actively participates in CSR-related activities, the likelihood of tax avoidance is greatly reduced, as such behavior would contradict its social responsibilities. An effective tax system is therefore an essential requirement for companies to fulfill their CSR commitments. Tax governance becomes effective only when the process consistently leads to accurate tax outcomes and ensures the fulfillment of obligations. One of the key features of a just taxation system is equality, fairness, and justice. Establishing such equity requires a system that is socially responsible, accountable to society, and respectful of the rights of all stakeholders. Accordingly, based on the results of this study and the direct confirmation of all hypotheses, it can be concluded that corporate social responsibility exerts a positive and significant influence on effective tax governance systems.
Type of Study: Research |
Subject:
Accounting
Received: 2025/08/20 | Accepted: 2025/09/1 | Published: 2025/09/1
Received: 2025/08/20 | Accepted: 2025/09/1 | Published: 2025/09/1
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