Analysis of the Difference of Diagnostic and Declared tax with the Environment Aspect of Social Responsibility

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.