محیا رضایت

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.

In today’s world, all businesses and organizations that are active in the community, should be accountable to all their stakeholders. The main objective of this research is to identify and rank the factors influencing on the social audit. For this purpose, reviewing the research literature and influencing factors are identified. Finally, to enable measurement of the factors, 45 factors were summarized and classified in to 6 groups, including organizational factors, stakeholders, government support and programs, social factors, laws and regulations and appropriate audit. Then we interviewed with experts, and factors were ranked by using Topsis techniques. The results show that the leadership is the most important factor affecting social auditing. Also continued educational sessions related to social auditing for internal auditors, and taking the organization responsible for social consequences of their activities, are found as second and third factors influencing social audit. Since the three factors having most effects on social auditing are found to be internal, we can say that, organizational factors are the most important factors influencing social auditing.