تأثیر روابط سیاسی بر اجتناب مالیاتی: نقش تعدیل‌گر مسئولیت اجتماعی منابع انسانی در شرکت‌های کوچک و متوسط در بورس اوراق بهادار تهران

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری، گروه مدیریت بازرگانی ، دانشکده علوم اقتصادی و اداری، دانشگاه مازندران

2 دانشیار گروه مدیریت بازرگانی، دانشکده علوم اقتصادی و اداری، دانشگاه مازندران، بابلسر، ایران.

10.22080/shrm.2023.4217

چکیده

در اکثر کشورها، از جمله موضوعات مهم و مورد توجه در پژوهش‌ها، بحث اجتناب مالیاتی، نحوه اندازه‌گیری، عوامل موثر بر آن و نتایجی است که از آن حاصل می‌شود. اجتناب مالیاتی منجر به کمتر بودن درآمدهای مالیاتی کشورها از میزان برآورد شده می‌شود. یکی از عوامل اساسی تأثیرگذار بر انگیزه‌های مدیریت برای اجتناب مالیاتی در کشورهای در حال توسعه، عامل سیاسی بودن مدیران شرکت‌ها بدلیل دولتی بودن شرکت‌ها می‌باشد. از طرف دیگر مسئولیت پذیری اجتماعی هدایت شده توسط دولت می‌تواند در کاهش اجتناب مالیاتی شرکت‌ها موثر باشد. در این پژوهش تلاش می‌شود تأثیر روابط سیاسی بر اجتناب مالیاتی شرکت‌ها بررسی و نقش تعدیل‌گر مسئولیت اجتماعی منابع انسانی در ارتباط بین این متغیرها شناسایی شود. جامعه آماری پژوهش حاضر شرکت‌های کوچک و متوسط فعال در بورس اوراق بهادار تهران می‌باشد. بدین منظور تعداد 126 شرکت در بین سال‌های 1393-1399 با استفاده از روش نمونه-گیری حذف سیستماتیک انتخاب گردید. به منظور تجزیه و تحلیل داده‌ها از تحلیل رگرسیون چند متغیره به روش داده‎های ترکیبی با اثرات ثابت و نرم‌افزار Eviews 9 استفاده شده است. نتایج نشان می‌دهد که روابط سیاسی شرکت بر اجتناب مالیاتی آن تأثیر دارد و مسئولیت اجتماعی منابع انسانی در ارتباط بین روابط سیاسی شرکت و اجتناب مالیاتی نقش تعدیل‌گر دارد.

کلیدواژه‌ها

عنوان مقاله [English]

The Impact of Political Relations on Tax Aggressiveness with the Moderating Role of Human Resources Social Responsibility in Small and medium Enterprises in Tehran Stock Exchange

نویسندگان [English]

  • Zahra Kazemi Saraskanrood 1
  • meysam shirkhodaie 2
1 PhD student, Department of Business Administration, Faculty of Economics and administrative silences, University Of Mazandaran, Babolsar, Iran
2 Associate Professor, Department of Business Administration, Faculty of Economics and Administrative Sciences, University of Mazandaran, Babolsar , Iran.
چکیده [English]

In most countries, one of the most important and interesting topics in research is the discussion of tax aggressiveness, how it is measured, the factors affecting it, and the results obtained from it. Tax aggressiveness leads to countries' tax revenues being lower than the estimated amount. One of the main factors affecting management's motivations for tax aggressiveness in developing countries is the political factor of company managers due to the fact that the companies are state owned. On the other hand, social responsibility guided by the government can be effective in reducing corporate tax aggressiveness. This study attempts to investigate the impact of political connections on tax aggressiveness and identify the moderating role of human resources social responsibility in relation to these variables. The statistical population of the present study is small and medium sized companies active in Tehran Stock Exchange. For this purpose, 126 companies were selected by systematic elimination sampling method between 2014 to 2020. In this study, multivariate regression analysis with combination data whith fixed effects method in Eviews 9 software was used. The results indicate that the company's political connections affect on tax aggressiveness. Human resources social responsibility has a moderating role in the relationship between corporate political connections and tax aggressiveness.

کلیدواژه‌ها [English]

  • Tax Aggressiveness
  • Political Connections
  • Human Resources Social Responsibility
  • Small and Medium Enterprises

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