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

XML Persian Abstract Print


1- Faculty of Management & Economics, Tarbiat Modares University , sepasi@modares.ac.ir
2- Faculty of Management & Economics, Tarbiat Modares University
Abstract:   (5814 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.

Full-Text [PDF 59 kb]   (3198 Downloads)    
Type of Study: Research | Subject: Accounting
Received: 2016/05/12 | Accepted: 2017/05/16 | Published: 2018/03/19

Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.