The impact of the economic institution's commitment to social responsibility accounting on reducing tax evasion (A field study at the Tile Manufacturing Company in Tiaret, Algeria)

Abstract

This study aims to clarify the concept and importance of applying social responsibility accounting in economic institutions to reduce tax evasion. In our current era, the topic of sustainable accounting is closely linked to the social and environmental responsibilities of institutions. To achieve the study's objective, a questionnaire was developed and distributed to employees of the Tile Institution in Tiaret, Algeria.

The study found that the commitment of the Tile Institution to the dimensions of social responsibility (social, legal, human, and ethical dimensions) has a significant impact on reducing tax evasion