Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The Role of Corporate Governance Systems Mechanisms on Relationship between Disclosure of Social Responsibility Information and Corporate Tax Avoidance

Document Type : Original Article

Authors
Zahra Rahmani 1
Farzin Rezaei 2
Siamak Tayefeh 3
1 M.A of Accounting, Takestan Institute of Higher Education, Qazvin, Iran.
2 Associate Professor of Accounting Department, Qazvin Branch, Islamic Azad University, Qazvin, Iran
3 Department of Accounting, Takestan Institute of Higher Education, Qazvin, Iran.
Abstract
The present study analyzed the role of corporate governance mechanisms on the relationship between social responsibility information disclosure and corporate tax avoidance. For this purpose; The information of 132 companies admitted to the Tehran Stock Exchange for a five-year period (from the beginning of 2017 to the end of 2022), was extracted, the research variables were calculated, and the necessary statistical tests were performed. The current research method is descriptive-correlational and its design is experimental and using the post-event approach, in order to test the research hypotheses, multivariable linear regression was used, which was investigated and tested using statistical and econometric methods. Hypotheses have been discussed. Research findings; It indicates that the disclosure of social responsibility information has a negative and significant effect on tax avoidance, the independence of the board of directors has a positive and significant effect on the relationship between the disclosure of social responsibility information and tax avoidance, and management ownership has no effect on the relationship between the disclosure of social responsibility information and tax avoidance.
Keywords
Corporate governance
Social responsibilities
Tax avoidance
Subjects