{"title":"社会责任环境方面诊断税与申报税的差异分析","authors":"Mohamad Hadi Najafi, A. Jamali","doi":"10.21859/BFUP-07015","DOIUrl":null,"url":null,"abstract":"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.","PeriodicalId":43721,"journal":{"name":"Betriebswirtschaftliche Forschung Und Praxis","volume":"11 1","pages":"33-41"},"PeriodicalIF":0.1000,"publicationDate":"2017-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Analysis of the Difference of Diagnostic and Declared tax with the Environment Aspect of Social Responsibility\",\"authors\":\"Mohamad Hadi Najafi, A. Jamali\",\"doi\":\"10.21859/BFUP-07015\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"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.\",\"PeriodicalId\":43721,\"journal\":{\"name\":\"Betriebswirtschaftliche Forschung Und Praxis\",\"volume\":\"11 1\",\"pages\":\"33-41\"},\"PeriodicalIF\":0.1000,\"publicationDate\":\"2017-01-10\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Betriebswirtschaftliche Forschung Und Praxis\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://doi.org/10.21859/BFUP-07015\",\"RegionNum\":4,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"BUSINESS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Betriebswirtschaftliche Forschung Und Praxis","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.21859/BFUP-07015","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"BUSINESS","Score":null,"Total":0}
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.