M.A. Thesis:

nvestigating the Relationship between Tax Avoidance, Corporate Governance and Social Responsibility

Disclosure of corporate social responsibility has now become an important business activity. Disclosure of corporate social responsibility is related to responsibility and accountability to society and human beings. Numerous factors affect the disclosure of corporate social responsibility. One of the most important of these is tax avoidance and corporate governance, including board independence and the duality of the CEO. This study seeks to investigate the relationship between tax avoidance and corporate governance pillars with the disclosure of social responsibility of companies listed on the Tehran Stock Exchange. For this purpose, information about 110 companies active in the Tehran Stock Exchange during the years 2016 to 2020 were collected and analyzed by Iveys statistical software. The research method is multivariate regression and panel data. Using data test, the results show that there is a negative relationship between tax avoidance and duality of CEO's disclosure with corporate social responsibility disclosure and a positive relationship between board members' independence and corporate corporate disclosure disclosure.

Keywords: Tax avoidance, corporate governance, independence of board members, dual role of CEO, dis