Studying the social responsibility effect on aggressive tax

The purpose of this study is to measure the effect of the performance of social responsibility dimensions on aggressive taxation in companies listed on the Tehran Stock Exchange. In the present study, sampling is classified according to the non-financial control variable in this study in accordance with the international classification standard (ISIC). The performance of corporate social responsibility has been measured by the criteria that the American Institute of KLD ranks organizations each year for social and environmental criteria. This study is of longitudinal and post -event research. The information about the variables of the companies reviewed is from the database of the banks in question. The hypotheses test uses EViews software for data analysis at ۹۵ % reliability. In the inferential statistics section, the defaults of the linear regression model were examined and tested, and then the research model was generalized to test the hypotheses in the minimum square method and the fixed effects panel method. As a result, the research model was estimated that all the research hypotheses were accepted and the performance of the company's social responsibility dimensions had a significant effect on aggressive taxation.

Keywords:

Social responsibility , environmental dimension , corporate guidance , aggressive taxation , social dimension , taxation