1
Master of Accounting, Payam Noor University, Fars Province, Oz Center, Oz, Iran.
2
Master of Public Administration - Budget and Public Finance, Payam Noor University of Isfahan Province, Shahin Shahr Center, Shahin Shahr, Iran.
Abstract
The purpose of this study is to investigate the impact of sustainable social performance on tax avoidance. The current research is applied and from the methodological point of view, the correlation is causal type (post-event). The statistical population of the research is all the companies admitted to the Tehran Stock Exchange and using the systematic elimination sampling method, 146 companies were selected as the research sample and were examined in a 7-year period between 1394 and 1400. The results of the research hypothesis test showed that companies that have a higher level of socially sustainable performance have a lower tendency to tax avoidance.
barani bare bi chast,M. and barati,M. (2023). The impact of sustainable social performance on tax avoidance of companies listed on the Tehran Stock Exchange. Journal of Accounting and Management Vision, 6(82), 136-148.
MLA
barani bare bi chast,M. , and barati,M. . "The impact of sustainable social performance on tax avoidance of companies listed on the Tehran Stock Exchange", Journal of Accounting and Management Vision, 6, 82, 2023, 136-148.
HARVARD
barani bare bi chast M., barati M. (2023). 'The impact of sustainable social performance on tax avoidance of companies listed on the Tehran Stock Exchange', Journal of Accounting and Management Vision, 6(82), pp. 136-148.
CHICAGO
M. barani bare bi chast and M. barati, "The impact of sustainable social performance on tax avoidance of companies listed on the Tehran Stock Exchange," Journal of Accounting and Management Vision, 6 82 (2023): 136-148,
VANCOUVER
barani bare bi chast M., barati M. The impact of sustainable social performance on tax avoidance of companies listed on the Tehran Stock Exchange. Journal of Accounting and Management Vision, 2023; 6(82): 136-148.
