社会责任环境方面诊断税与申报税的差异分析

IF 0.1 4区 管理学 Q4 BUSINESS
Mohamad Hadi Najafi, A. Jamali
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引用次数: 0

摘要

根据税收对政府收入的重要性及其在国家发展中的作用,本研究的主要问题是诊断税和申报税对企业社会责任的影响是什么。为此,选取105家上市公司作为统计样本,设计并发放了标准问卷。数据收集工具(问卷)的效度和信度评估。使用t检验对样本进行假设检验。本研究在研究方面是描述性的,在开展方面是概括性的。撰写理论框架、文献和研究历史的必要信息使用的资源包括文章、参考文献、问卷调查和访谈。检验结果表明,诊断税和申报税的差异与社会责任的5个环境方面(工作条件、公司治理、经营行为、社区、社会和环境方面)存在显著的负相关关系。结果,每五个研究假设都得到了证实。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Analysis of the Difference of Diagnostic and Declared tax with the Environment Aspect of Social Responsibility
According to importance of tax on government income and its role in development of country, the main issue of this research is what the impact of diagnostic and declared tax on social responsibility of companies is. For this purpose, 105 stock companies selected as statistical sample and standard questionnaire designed and gave to them. Data collection tools (questionnaires) evaluated in terms of validity and reliability. Hypothesis testing conducted on a sample using T-Test. This research in terms of research is descriptive and in terms of conducting is surveyed. The necessary information for writing the theoretical framework, literature, and history of research used resources including articles, references, questionnaires, and interviews. The results of the test showed that there is a significant negative relationship between difference of diagnostic and declared tax with the 5-environment aspects of social responsibility including working conditions, the company governance, the conduct of business, the community, society and the environment aspects. As a result, every five-research hypotheses confirmed.
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