SAHAR KHALEEL ISMAEL,AYMEN NACEUR AJINA

DOI: https://doi.org/

A significant component of corporate accountability, tax social responsibility (TSR) influences how businesses handle ethical decision-making, financial trans- parency, and tax compliance. This paper explores the function of TSR in corporate tax accounting, looking at the ways in which ethical taxation can pro- mote regulatory compliance, financial sustainability, and a favorable company image.Byexaminingcompanytaxdeclarations,voluntarycontributions,and compliancewithfairtaxationprinciples,thestudyemploysempiricalanalysis to investigate the connection between TSR and tax accounting. According to thefindings,businessesthathaveastrongcommitmenttoTSRexhibitbetter financialreporting,bettertaxgovernance,andlessaggressivetaxplanning.