The current study investigates the influence of several R substituents (e.g., Me, SiH3, F, Cl, Br, OH, NH2, etc.) on the aromaticity of borazine, also known as the "inorganic benzene". By performing hybrid DFT methods, blended with several computational techniques, e.g., Natural Bond Orbital (NBO), Quantum Theory of Atoms in Molecules (QTAIM), Gauge-Including Magnetically Induced Current (GIMIC), Nucleus-Independent Chemical Shift (NICS), and following a simultaneous evaluation of four different aromaticity indices (para-delocalization index (PDI), multi-centre bond order (MCBO), ring current strength (RCS), and NICS parameters), it is emphasized that the aromatic character of B-substituted (B3R3N3H3) and N-substituted (B3H3N3R3) borazine derivatives can be tailored by modulating the electronic effects of R groups. It is also highlighted that the position of R substituents on the ring structure is crucial in tuning the aromaticity. Systematic comparisons of calculated aromaticity index values (i.e., via regression analyses and correlation matrices) ensure that the reported trends in aromaticity variation are accurately described, while the influence of different R groups on electron delocalization and related aromaticity phenomena is quantitatively assessed based on NBO analyses. The most relevant interactions impacting the aromatic character of investigated systems are (i) the electron conjugations occurring between the p lone pair electrons (LP) on the F, Cl, Br, O or N atoms, of R groups, and the pi*(B=N) orbitals on the borazine ring (i.e., LP(R)->pi*(B=N) donations), and (ii) the steric-exchange (Pauli) interactions between the same LP and the pi(B=N) bonds (i.e., LP(R)<->pi(B=N) repulsions), while inductive/field effects influence the aromaticity of the investigated trisubstituted borazine systems to a much lesser extent. This work highlights that although the aromatic character of borazine can be enhanced by grafting electron-donor substituents (F, OH, NH2, O-, NH-) on the N atoms, the stabilization due to aromaticity has only a moderate impact on these systems. By replacing the H substituents on the B atoms with similar R groups, the aromatic character of borazine is decreased due to strong exocyclic LP(R)->pi*(B=N) donations affecting the delocalization of pi-electrons on the borazine ring.
