Modeling the effect of the economic dimension of social responsibility on tax avoidance using structural equation modeling approach

Sepasi, Sahar; parsapour, Mohammad Reza; Rezayat, Mahya

Journal of Tax Research

Scholarly Quarterly of Iranian National Tax Administration (INTA)

Thu, Mar 20, 2025 | فارسی [Archive]

Volume 25, Issue 35 (2017) J Tax Res 2017, 25(35): 158-178 | Back to browse issues page

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Sepasi S, parsapour M R, Rezayat M. Modeling the effect of the economic dimension of social responsibility on tax avoidance using structural equation modeling approach. J Tax Res 2017; 25 (35) :158-178
URL: http://taxjournal.ir/article-1-757-en.html

Modeling the effect of the economic dimension of social responsibility on tax avoidance using structural equation modeling approach

Sahar Sepasi ^*¹

, Mohammad Reza Parsapour²

, Mahya Rezayat²

1- Faculty of Management & Economics, Tarbiat Modares University , sepasi@modares.ac.ir
2- Faculty of Management & Economics, Tarbiat Modares University

Abstract: (6305 Views)

Tax avoidance is activity that management uses his discretion to decline and earnings manipulation to reduce the tax payable And necessarily adoption this type of policy is not in the interests of all stakeholder groups. . The aim of this study is to Modeling the effect of the economic dimension of social responsibility on tax avoidance firms that are listed in the Tehran Stock Exchange.The period of Study is 1389 to 1393 and selected sample consists of 50 companies that were chosen by purposive. This research is an applied research and data analysis by using structural equation modeling. The results show that economic dimension has significant negative correlation with tax avoidance.

Keywords: Social responsibility, Economic dimension, Tax avoidance, Structural Equation Modeling.

Full-Text [PDF 59 kb] (3404 Downloads)

Type of Study: Research | Subject: Accounting
Received: 2016/05/12 | Accepted: 2017/05/16 | Published: 2018/03/19