A Model for Impact of the Selected Dimensions of Corporate Social Responsibility on Avoidance and Tax Evasion

Tax is one of the most important sources of government revenue that Provides financial resources needed by the government and helps to better distribute income and wealth. The combination of tax revenues and tax rates from total public revenues differs due to economic, cultural and historical factors from one country to another. Tax avoidance and tax evasion make the tax revenues of countries always lower than estimated. Therefore, this issue and the factors affecting it and its results are considered as a matter of concern in society. The community is interested in knowing corporations pay their fair taxes in return the social costs? The purpose of this study is to investigate the impact of selected dimensions of social responsibility on avoidance and tax evasion. The purpose of this research is to study selected dimensions of Social Responsibility Impact on Avoidance and Tax Evasion. The instruments used in this research are documents and financial information of the companies accepted in the Tehran Stock Exchange. The statistical sample consists of 164 companies admitted to the stock exchange during the period from 2004 to 2015.Findings of the research show that social responsibility has a significant effect on Avoidance and Tax Evasion.