The Impact of Strategic Corporate Social Responsibility on Tax Avoidance via Job Meaningfulness and the Mediating Role of Ethical Leadership

The purpose of this research is to examine the impact of strategic corporate social responsibility on work meaningfulness and tax avoidance through ethical leadership. Standard questionnaires based on Turker (۲۰۰۹) Dehugh and Danhartug (۲۰۰۸), and Arnux et al. (۲۰۱۷) with ۸۴ items were used to measure the variables. Content validity of the questionnaires was confirmed by a team of experts and the reliability of the four questionnaires was supported by Cronbach's alpha, which was equal to ۰/۹۰۲. The statistical population consisted of ۹۰ finance directors at the headquarters of firms accepted in the Tehran Stock Exchange in ۲۰۲۱. Totally, ۷۳ completed questionnaires were returned and data analyses were done using structural equations modeling. The results showed that CSR had a significant effect on tax avoidance. In addition, the meaningfulness of work had a significant effect on the inverse relationship of social responsibility and tax avoidance. Moreover, ethical leadership improved this relationship. According to the results of the previous studies and the applied study results, the researcher would like to submit a proposal to the directors and heads of the boards of directors of the Tehran Stock Exchange companies under study. This study adds to the CSR literature and integrates it with tax avoidance by signifying the role of job meaningfulness and ethical leadership in the CSR process. By presenting a refined analysis of CSR in a developing country, this research expands the understanding of the expression of CSR and the effects that on Iranian companies.

Keywords:

strategic corporate social responsibility , Ethical Leadership , meaningful work , Tax avoidance