ساختار مالکیت، مسئولیت اجتماعی شرکت و اجتناب مالیاتی:شواهدی از بورس اوراق بهادار تهران
فصلنامه بورس اوراق بهادار

فصلنامه بورس اوراق بهادار

ساختار مالکیت، مسئولیت اجتماعی شرکت و اجتناب مالیاتی:شواهدی از بورس اوراق بهادار تهران

نوع مقاله : مقاله پژوهشی

نویسندگان
1 استادیار گروه حسابداری، دانشکده علوم اجتماعی و اقتصادی، دانشگاه الزهرا، تهران، ایران.
2 استادیار، گروه حسابداری، دانشکده علوم اجتماعی و اقتصادی، دانشگاه الزهرا، تهران، ایران.
3 دکتری حسابداری، گروه حسابداری، دانشکده اقتصاد، مدیریت و علوم اجتماعی، دانشگاه شیراز، شیراز، ایران
4 دانشجوی کارشناسی ارشد حسابداری، دانشگاه الزهرا، واحد ارومیه، تهران، ایران
چکیده
از دیدگاه اجتماعی، اجتناب مالیاتی و عدم ایفای مسئولیت اجتماعی شرکت‌ها تبعات جبران‌ناپذیری برای جامعه دارد. بر این اساس، هدف اصلی این پژوهش بررسی رابطه بین ساختار مالکیت و اجتناب مالیاتی شرکت‌ها با توجه به اثر میانجی مسئولیت اجتماعی شرکت‌ها می‌باشد. بدین منظور اطلاعات مالی 135 شرکت پذیرفته شده در بورس اوراق بهادار تهران در دوره زمانی 7 ساله بین سال‌های 1394 و 1400 مورد تجزیه و تحلیل قرار گرفت. یافته‌های پژوهش نشان داد که بین درصد مالکیت نهادی و مسئولیت‌ اجتماعی شرکت‌ها رابطه‌ای مثبت وجود دارد. همچنین، هرچه نسبت مالکیت نهادی بیشتر باشد، احتمال استفاده از اجتناب مالیاتی کم‌تر است. علاوه بر این، مسئولیت اجتماعی، متغیر میانجی نسبی در رابطه بین مالکیت نهادی و اجتناب مالیاتی محسوب می‌شود. به‌بیان دیگر، افزایش حضور مالکان نهادی در ساختار مالکیت شرکت‌ها از طریق افزایش مسئولیت‌پذیری اجتماعی کاهش اجتناب مالیاتی را در پی دارد. بر اساس یافته‌‎ها مالکیت نهادی علاوه بر اینکه به‌طور مستقیم اجتناب مالیاتی شرکت‌ها را کاهش می‌دهد، به‌طور غیر مستقیم و از طریق ارتقای مسئولیت اجتماعی نیز موجب کاهش اجتناب مالیاتی شرکت‌ها می‌شود. نتایج پژوهش ضرورت توجه به ساختار مالکیت شرکت‌ها را به‌منظور ارتقای مسئولیت‌های اجتماعی شرکت‌ها و کنترل اجتناب مالیاتی آن‌ها نشان می‌دهد.
کلیدواژه‌ها

عنوان مقاله English

Ownership structure, Corporate Social Responsibility and tax avoidance: Evidence from Tehran Stock Exchange

نویسندگان English

Mona Parsaei 1
HamidReza Ganji 2
Mohammad Hossein Ghadirian 3
Mahrokh Amirfar 4
1 Assistant Professor, Department of Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, Iran
2 Assistant Professor, Accounting Department, Faculty of Social Sciences and Economics, Alzahra University, Tehran, Iran.
3 ph.D. in accounting, Department of Accounting, Faculty of Economics, Management and Social Sciences, Shiraz University, Shiraz,, Iran
4 M.Sc student in Accounting, Alzahra University, Tehran, Iran
چکیده English

Due to the increased competition among organizations and their need to adapt to legal and environmental changes, tax avoidance has attracted growing attention at the organization level. From a social point of view, corporate tax avoidance prevents the financing of projects that are necessary for society. Therefore, tax avoidance leads to severe damages for the society. This issue has caused tax avoidance to become one of the main concerns of governments. Due to the importance of tax avoidance, many research has been conducted to explore the factors affecting it. However, the role of managers in the amount of tax avoidance has been neglected in the previous research. In particular, previous studies have not analyzed mediating variables such as corporate social responsibility which has a significant impact on the motives and decision-making. The concept of corporate social responsibility has become a central paradigm in the field of corporate governance in recent decades. Our study examines the direct and indirect relationship between institutional ownership and corporate tax avoidance using corporate social responsibility as a mediating variable.

کلیدواژه‌ها English

tax avoidance
ownership structure
institutional ownership
corporate social responsibility
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