رابطه بین سرمایۀ اجتماعی و اجتناب مالیاتی در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران

منابع

الوانی، مهدی؛ شیروانی، علیرضا. (1385). سرمایۀ اجتماعی، مفاهیم، نظریه‌ها و کاربردها. اصفهان، نشرمانی.

توکلی، عبدالله؛ عزیزپور لیندی، عبدالصمد؛ رضایی، الهام؛ میرزایی، اشرف. (1393). بررسی تأثیر سرمایۀ اجتماعی بر مؤلفه‌های سرمایه فکری (مورد مطالعه: اداره کل امور مالیاتی استان قم). مدیریت سرمایۀ اجتماعی، 1(2)، 287-265.

حسنی القار، مسعود؛ شعری آناقیز، صابر. (1396). بررسی توانایی مدیریت بر اجتناب مالیاتی. دانش حسابداری، 8(1)، 134-107.

رنانی، محسن؛ دلیری، حسن. (1388). آیا سرمایۀ اجتماعی واقعاً سرمایه است؟ راهبرد یاس، 19، 171-147.

رنانی، محسن؛ دلیری، حسن؛ مؤیدفر، رزیتا. (1389). نقش منابع معرفت و هویت در تشکیل سرمایۀ اجتماعی. رفاه اجتماعی، 10(38)، 141-105.

شعبانی، احمد؛ نخلی، سیدرضا؛ شیخانی، مصطفی. (1392). اثر سرمایۀ اجتماعی بر توسعه انسانی: مطالعه کاربردی مناطق ایران. برنامه‌ریزی و بودجه، 18(2)، 161-127.

کرمی قلعه‌سیدی، مریم؛ صالحی، اله‌کرم. (1397). اثرات تغییرات اجتماعی بر توسعه حسابداری. حسابداری مدیریت، 11(38)، 92-79.

مهربان‌پور، محمدرضا؛ جندقی قمی، محمد؛ رجب‌بیکی، محمدعلی. (1397). سرمایۀ اجتماعی و حق‌الزحمۀ حسابرسی. بررسی‌های حسابداری و حسابرسی، 25(2)، 288-269.

مهرگان، نادر؛ دلیری، حسن؛ شهانواز، سارا. (1391). برآورد روند سرمایۀ اجتماعی در استان‌های ایران. پژوهش‌ها و سیاست‌های اقتصادی، 20(64)، 24-5.

نجارزاده، رضا؛ عزتی، مرتضی؛ سلیمانی، محمد. (1393). اندازه‌گیری سرمایه اجتماعی در میان نخبگان استان تهران (با استفاده از تکنیک ژنراتور منابع). پژوهش‌های رشد و توسعه اقتصادی، 4(16)، 104-89.

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