The relationship between disclosure of sustainability accounting dimensions and tax avoidance in industrial companies listed on the Amman Stock Exchange

Abstract

This study aimed to show the relationship between the disclosure of the dimensions of sustainability accounting and tax avoidance, the study population consists of industrial companies listed on the Amman Stock Exchange, the annual reports of industrial companies for the years from 2018-2022 were relied upon, and the descriptive analytical approach was adopted and the use of multiple regression analysis was adopted, and the results indicate a relationship to disclose the indicators of the social dimension as well as the environmental dimension of sustainability in tax avoidance for industrial companies listed on the ASE, as well as refer to There is no relationship to the disclosure of indicators after governance in tax avoidance for industrial companies listed on the Amman Stock Exchange. The study recommended increasing interest in research and studies dealing with the governance dimension to achieve sustainable development.