بررسی تأثیر سرمایه اجتماعی بر مسئولیت اجتماعی سازمان‌ها (مطالعه موردی: اداره کل مالیات غرب استان تهران)

In recent years, the concept of corporations' social responsibility has become the dominant paradigm which is preponderant upon adminis-tration areas of corporations in a way that the world's biggest and most well-known companies consider the sense of responsibility toward their social environment a part of their strategy.In developed countries and countries with open economies, this con-cept is followed strongly by all the actors including governments, cor-porations, civil society, international organizations and scientific cen-ters. Researchers of this article believe that organizational social capital is a key to increase social responsibility, so in this article researchers try to show the role of social capital in increasing social responsibility in Western Tax Organization of Tehran province. Findings of this article indicate that there is a meaningful relation between social capital and social responsibility, and also a causal, positive and meaningful relation between elements of social capital (structural factors, cognitive factors and relational factors) and social responsibility. The population of this research was the human resources of Western Tax Organization of Tehran province.