Investigating the relationship between Corporate Social Responsibility Disclosure and Tax Avoidance with emphasis on the role of Ownership Structure

Document Type : Original Article

Authors

1 Financial Management

2 accountant

3 tolid

Abstract

In financial statements, taxes represent the government's share of corporate profits. Tax avoidance means tax savings from reduced tax payments, which are sometimes questioned as legal and mean the number of transactions to minimize tax liabilities. Companies have responsibilities to stakeholders, society and others, and the realization of this important sometimes depends on the observance of other responsibilities, which are social responsibility and tax avoidance are criteria that can reflect the goals of accountability of managers in companies. The purpose of this study is to investigate the relationship between corporate disclosure and tax avoidance with emphasis on ownership structure. In this study, tax avoidance is measured by reversing the effective tax rate. Disclosure of corporate social responsibility has also been identified using the studies of Mr. and Kazempour (2016). To measure the ownership structure, three criteria of managerial ownership, institutional ownership and ownership concentration were used. The present study is applied in terms of purpose and causal in terms of methodology. The statistical population is the companies listed on the Tehran Stock Exchange and 130 companies have been included in the statistical sample by purpose sampling method. The research period is 2014 to 2019years. Regression analysis was used to test the hypotheses. The results show that there is no relationship between corporate disclosure and tax avoidance, but managerial ownership and institutional ownership at a significant level of 90% can increase corporate disclosure while reducing corporate disclosure.

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