The relationship between corporate tax behavior and the disclosure of mandatory environmental information

Document Type : Original Article

Authors
mohammad kian 1
Fraydoon rahnamay Roodposhty 2
zahra pourzamani 3
taghi torabi 2
1 PhD Student, Department of Accounting, UAE Branch, Islamic Azad University, Dubai, UAE
2 Professor, Department of Accounting, Islamic Azad University, Research Sciences Branch, Tehran, Iran
3 Professor, Department of Accounting, Islamic Azad University, North Tehran Branch, Tehran, Iran.
Abstract
The strategy of companies among the components of social responsibility may enable them to meet at least some of the demands of stakeholders and generally ensure sufficient legitimacy. Current practices of industries and companies have negative environmental impacts related to biodiversity, health, diseases, greenhouse gas emissions and more. Media attention to these issues is a threat to legitimacy that industries have responded to in different ways. An important part of legitimization strategies is the emphasis on paying taxes to local communities and employment in rural areas as positive contributions to social responsibility. In the present study, the relationship between corporate tax behavior and environmental disclosure with the approach and perception of justice and organizational commitment of 373 companies during the years 1390 to 1397 has been explained. Tax invasion was used as a dependent variable and disclosure of environmental information including mandatory disclosure was used as an independent variable. To test the research hypotheses, multiple linear regression was used and the results showed that there is a relationship between the amount of mandatory disclosure of environmental information and the aggressive tax behavior of companies listed on the Tehran Stock Exchange.
Keywords
Aggressive tax behavior
disclosure of environmental information
mandatory disclosure of environmental information
justice and organizational commitment
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