محسن روستائی

Corporate social responsibility (CSR) is one of the key issues that have been addressed by corporate governance in the last decade, and by integrating economic, legal, ethical and humanitarian responsibilities in the organization's decision-making processes, it helps them to exceed the interests of their stakeholders. Consider their own interests. So far, the impact of corporate social responsibility on the functional dimensions of organizations has been investigated; But its impact on corporate tax avoidance, especially from the point of view of the stakeholders' theory, has been less investigated. The purpose of this research is to investigate the impact of corporate social responsibility on tax avoidance of Tehran Stock Exchange member companies, emphasizing the moderating role of female managers. In terms of the purpose, this research is of an applied type, which, based on the study method, belongs to the cause-effect studies. In terms of the method of reasoning and strategy, this research has a hypothetical-comparative approach, which is carried out with a library (archival) method. The statistical sample consists of ۱۳۱ companies admitted to the Tehran Stock Exchange in the period of ۱۳۹۲ to ۱۴۰۱ for ۱۰ years. After collecting the data and calculating the variables of the research, the multivariate regression method was used in Eviuse software to test the hypotheses. The results of the research hypotheses test show that the social responsibility of companies has a negative and significant effect on their tax avoidance; But the membership of women in the board of directors of companies does not significantly strengthen or weaken (generally adjust) the effect of corporate social responsibility on corporate tax avoidance, which is discussed in the fifth chapter.