Journal ArticleDOI
Relationship between corporate social responsibility and tax avoidance: international evidence
Reads0
Chats0
TLDR
In this paper, the authors examined the relationship between corporate social responsibility (CSR) and tax avoidance as well as how CSR and country-level governance interplay in affecting tax avoidance in an international setting.Abstract:
This paper aims to examine the relationship between corporate social responsibility (CSR) and tax avoidance as well as how CSR and country-level governance interplay in affecting tax avoidance in an international setting.,This paper is an empirical work using listed companies from 35 countries and relying on several proxies for corporate tax avoidance activities including the difference between the statutory tax rate and the annual effective tax rate, the book-tax difference and the residual book-tax difference.,This study finds strong evidence that CSR is positively related to tax avoidance. It also finds that in countries with weak country-level governance, firms with higher CSR scores engage in less tax avoidance, implying that CSR and country-level governance are substitutes.,This paper is the first study that examines the relationship between CSR and tax avoidance in an international setting with different legal and institutional environment.read more
Citations
More filters
Journal ArticleDOI
Corporate social responsibility (CSR) in Canadian family firms
TL;DR: In this article, the authors examine corporate social responsibility (CSR) activities in Canadian family firms using a sample of Canadian listed companies for eight years between 2010 and 2017, and find that, compared with other listed firms, family listed firms have a higher level of CSR engagement.
Journal ArticleDOI
The mediating role of corporate social responsibility on the relationship between governance and tax avoidance: UK common law versus French civil law
TL;DR: In this paper, the authors investigated the direct and indirect links between corporate governance and tax avoidance using corporate social responsibility (CSR) using a sample consisting of 300 UK and 200 French firms over the period 2005-2017.
Journal ArticleDOI
Ethical Behavior, Auditing Strength, and Tax Evasion: A Worldwide Perspective
TL;DR: In this paper, the authors provide worldwide evidence on the effects of these two factors on tax evasion and show that even though strong auditing standards may mitigate tax evasion, the ethical behavior of firms has a statistically more robust effect in achieving this goal.
Journal ArticleDOI
The impact of ownership structure on corporate tax avoidance with corporate social responsibility as mediating variable
TL;DR: In this paper, the authors investigated the direct and indirect relationship between institutional ownership and corporate tax avoidance using corporate social responsibility (CSR) as a mediating variable, and found that institutional ownership negatively affects tax avoidance.
Journal ArticleDOI
CSR and tax avoidance: A review of empirical research
TL;DR: In this paper, the authors conduct a structured literature review and evaluate the empirical-quantitative results with regard to the CSR-tax avoidance link and vice versa, concluding that there is not necessarily a stable association between CSR performance, as measured by CSR scores or ratings, CSR reporting and a firm's tax practices.
References
More filters
Journal ArticleDOI
A review of tax research
Michelle Hanlon,Shane Heitzman +1 more
TL;DR: A review of tax research can be found in this article, which surveys four main areas of the literature: (1) the informational role of income tax expense reported for financial accounting, (2) corporate tax avoidance, (3) corporate decision-making including investment, capital structure, and organizational form, and (4) taxes and asset pricing.
Posted Content
Long-Run Corporate Tax Avoidance
TL;DR: In this paper, a new measure of long-run corporate tax avoidance is proposed based on the ability to pay a low amount of cash taxes per dollar of pre-tax earnings over long time periods.
Journal ArticleDOI
Are Family Firms More Tax Aggressive Than Non-Family Firms?
TL;DR: This paper found that family firms are less tax aggressive than their non-family counterparts, ceteris paribus, and that family owners are willing to forgo tax benefits in order to avoid the non-tax cost of a potential price discount, which can arise from minority shareholders' concern with family rent-seeking masked by tax avoidance activities.
Journal ArticleDOI
Corporate Tax Avoidance and High Powered Incentives
TL;DR: In this paper, the authors analyzed the link between corporate tax avoidance and the growth of high-powered incentives for managers and found that increases in incentive compensation tend to reduce the level of tax sheltering, in a manner consistent with a complementary relationship between diversion and sheltering.
Journal ArticleDOI
Long‐Run Corporate Tax Avoidance
TL;DR: In this article, a new measure of long-run corporate tax avoidance is proposed based on the ability to pay a low amount of cash taxes per dollar of pre-tax earnings over long time periods.
Related Papers (5)
Corporate social responsibility and tax aggressiveness: An empirical analysis
Roman Lanis,Grant Richardson +1 more