MODELING THE EFFECT OF THE ECONOMIC DIMENSION OF SOCIAL RESPONSIBILITY ON TAX AVOIDANCE USING STRUCTURAL EQUATION MODELING APPROACH

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SEPASI SAHAR; PARSAPOUR MOHAMMAD REZA; REZAYAT MAHYA

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Journal: Journal of Tax Research Year:2017 | Volume:25 | Issue:35 (83) Page(s): 157-178

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Title

MODELING THE EFFECT OF THE ECONOMIC DIMENSION OF SOCIAL RESPONSIBILITY ON TAX AVOIDANCE USING STRUCTURAL EQUATION MODELING APPROACH

Author(s)

SEPASI SAHAR | PARSAPOUR MOHAMMAD REZA | REZAYAT MAHYA | Issue Writer Certificate

Keywords

SOCIAL RESPONSIBILITYQ1

ECONOMIC DIMENSIONQ1

TAX AVOIDANCEQ1

STRUCTURAL EQUATION MODELINGQ1

Abstract

Tax avoidance is activity that management uses his discretion to decline and earnings manipulation to reduce the tax payable And necessarily adoption this type of policy is not in the interests of all stakeholder groups. The aim of this study is to Modeling the effect of the ECONOMIC DIMENSION of SOCIAL RESPONSIBILITY on TAX AVOIDANCE firms that are listed in the Tehran Stock Exchange. The period of Study is 1389 to 1393 and selected sample consists of 50 companies that were chosen by purposive. This research is an applied research and data analysis by using STRUCTURAL EQUATION MODELING. The results show that ECONOMIC DIMENSION has significant negative correlation with TAX AVOIDANCE.

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APA: Copy

SEPASI, SAHAR, PARSAPOUR, MOHAMMAD REZA, & REZAYAT, MAHYA. (2017). MODELING THE EFFECT OF THE ECONOMIC DIMENSION OF SOCIAL RESPONSIBILITY ON TAX AVOIDANCE USING STRUCTURAL EQUATION MODELING APPROACH. TAX JOURNAL, 25(35 (83) ), 157-178. SID. https://sid.ir/paper/89735/en

Vancouver: Copy

SEPASI SAHAR, PARSAPOUR MOHAMMAD REZA, REZAYAT MAHYA. MODELING THE EFFECT OF THE ECONOMIC DIMENSION OF SOCIAL RESPONSIBILITY ON TAX AVOIDANCE USING STRUCTURAL EQUATION MODELING APPROACH. TAX JOURNAL[Internet]. 2017;25(35 (83) ):157-178. Available from: https://sid.ir/paper/89735/en

IEEE: Copy

SAHAR SEPASI, MOHAMMAD REZA PARSAPOUR, and MAHYA REZAYAT, “MODELING THE EFFECT OF THE ECONOMIC DIMENSION OF SOCIAL RESPONSIBILITY ON TAX AVOIDANCE USING STRUCTURAL EQUATION MODELING APPROACH,” TAX JOURNAL, vol. 25, no. 35 (83) , pp. 157–178, 2017, [Online]. Available: https://sid.ir/paper/89735/en

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