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:: year 25, Issue 35 (12-2017) ::
tax research 2017, 25(35): 158-178 Back to browse issues page
Modeling the effect of the economic dimension of social responsibility on tax avoidance using structural equation modeling approach
Sahar Sepasi * , Mohammad Reza Parsapour , Mahya Rezayat
Assistant Prof Faculty of Management & Economics, Tarbiat Modares University
Abstract:   (1257 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 11072 kb]   (1271 Downloads)    
Type of Study: Research | Subject: Accounting
Received: 2016/05/12 | Accepted: 2017/05/16 | Published: 2018/03/19
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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. tax research. 2017; 25 (35)
URL: http://taxjournal.ir/article-1-757-en.html


year 25, Issue 35 (12-2017) Back to browse issues page
فصلنامه پژوهشنامه مالیات (علمی-پژوهشی) Iranian National Tax Administration (INTA)
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