مسيوليت اجتماعي و تمكين مالياتي شركتي (مطالعه موردي اداره كل امور مالياتي موديان بزرگ)

Social Responsibility and Corporate Tax Compliance (A Case study of Large Taxpayers Units)

پرداختن به مقوله مسيوليت اجتماعي شركتي كه از مسايل مهم و كليدي محيط تجاري كنوني است، حايز اهميت بسياري است. از طرفي توجه به نقش ماليات و تمكين مالياتي شركتي نيز در دستيابي دولت به اهداف اقتصادي و اجتماعي، اهميت زيادي دارد. با توجه به اهميت موضوع، اين پژوهش به بررسي رابطه بين مسيوليت اجتماعي و تمكين مالياتي شركتي مي پردازد. از آن جا كه تمكين مالياتي شركتي يكي از مصاديق مشاركت در جامعه و كمك به دولت جهت تحقق اهداف اجتماعي است، لذا انتظار مي رود كه مسيوليت اجتماعي و تمكين مالياتي شركتي رابطه معنادار و مثبتي داشته باشند. در اين پژوهش براي سنجش مسيوليت اجتماعي شركتي، از ابزار پرسشنامه و براي اندازه گيري تمكين مالياتي شركتي، از معياري مبتني بر تفاوت ماليات ابرازي و قطعي شركت ها استفاده شده است. تعداد 30 شركت از شركت هاي اداره كل امور مالياتي موديان بزرگ طي دوره زماني 1387 الي 1391 بررسي شده و با آزمون فرضيه پژوهش، به اين نتيجه رسيديم كه هرچه شركت ها در فعاليت هاي مرتبط با مسيوليت اجتماعي بيشتر مشاركت مي نمايند، تمكين مالياتي آن ها نيز بيشتر است

To address the issue of corporate social responsibility from the key issues of the current business environment, it is very important. Furthermore, according to the tax and corporate tax compliance in government to achieve economic and social objectives is so important. Regarding to the importance of this issue, this study examines the relationship between social responsibility and corporate tax compliance. Since corporate tax compliance is one of the best partnerships in the community and helps the government to achieve social goals, it is expected that social responsibility and corporate tax compliance have a positive and significant relationship. In this study, to measure corporate social responsibility, a questionnaire and for the measurement of corporate tax compliance, a measure based on the difference between the corporate tax and definite expression is used. A total of 30 companies from Large Taxpayers Units during the period 1387 to 1391 were considered and based on the research hypothesis testing, we determined that the company will participate in activities related to social responsibility; they are also more tax compliance.