Good Tax Governance: International Corporate Tax Planning and Corporate Social Responsibility – Does One Exclude the Other?

Abstract This study investigates government public policies facing competing firms’ strategic corporate social responsibility (CSR) activities and finds that the choice of CSR crucially depends on corporate profit tax. We demonstrate that strategic CSR decreases while social welfare increases with corporate tax. When the government grants uniform output subsidies, we show that bilateral CSR leads to a lower CSR level than under unilateral CSR but bilateral CSR is always beneficial to society. However, when the government grants discriminatory output subsidies which yield different levels of unilateral CSR, we show that domestic CSR leads to a lower CSR level than under foreign CSR. In an endogenous CSR choice game, domestic CSR (no CSR) is a Nash equilibrium when corporate tax is low (high) under the uniform subsidy, while foreign CSR could be a Nash equilibrium when corporate tax is low under the discriminatory subsidy.

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The Effect of Corporate Social Responsibility, Profitability, and Leverage toward Tax Aggressiveness with Size of Company as Moderating Variable

Binus Business Review ◽

10.21512/bbr.v9i1.3672 ◽

2018 ◽

Vol 9 (1) ◽

pp. 63

Author(s):

Riza Aulia Fitri ◽

Agus Munandar

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Sampling Method ◽

Stock Exchange ◽

Corporate Tax ◽

Tax Aggressiveness ◽

Analysis Technique ◽

Negative Effect ◽

Corporate Social

This research aimed to examine the influence of Corporate Social Responsibility (CSR), profitability, and leverage toward tax aggressiveness by considering the size of the company as the moderating variable. The population was 111 companies listed on the Indonesian Stock Exchange (BEI) from 2010 to 2015. Determination of the sample used purposive sampling method, and it obtained a sample of 36 manufacturing based on certain criteria. The analysis technique used was the multiple regression analysis. The results show that CSR and leverage have a significant and negative effect influence on the tax aggressiveness of the corporate tax. Meanwhile, profitability does not significantly influence the tax aggressiveness in corporate taxes, and the size of company cannot moderate the influence of CSR, the profitability, and leverage on tax aggressiveness.

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ANALISIS TERHADAP KETERBUKAAN INFORMASI PUBLIK PADA PERSEROAN TERBATAS YANG MELAKUKAN PENGUMPULAN DANA DONASI YANG DIDUGA DIGUNAKAN UNTUK PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY

Jurnal Hukum Adigama ◽

10.24912/adigama.v2i2.6537 ◽

2019 ◽

Vol 2 (2) ◽

pp. 366

Author(s):

Muhammad Rizqi ◽

Chandra Yusuf

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Public Information ◽

The Other ◽

Public Institution ◽

Legal Person ◽

Private Company ◽

Public Funds ◽

State Income ◽

Corporate Social

Public Institution is a legal person under the Indonesian act number 14 year of 2008 about Public Information Openness. Under that act, Public Institution have an obligation to publish all the information on that regulation. Public Institution, under the Indonesian act of Public Information Openness means legislative, executive, judicative and any other institution who obtain operational funds from state income (ABPN) or regional income (APBD), public funds or foreign income. There’s an issue among Private Company and Public Information Commission, where the Private Company appointed as a Public Institution by the Judge from Indonesian Information Public Commission. There’s a gap on that dispute, because Private Company obeyed under the Indonesian act of Private Company number 40 year of 2007. The judge had consideration when decided Private Company to become a Public Institution, it’s because of that Private Company managed public donation and distribute that donation into several foundation. The other problem is the private company refused to be named as a Public Institution, so there’s no obligation for the private company to publish any information about the corporation.

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Unfortunately, Ambiguities Still Abound in How We Conceptualize Corporate Social Responsibility

Industrial and Organizational Psychology ◽

10.1111/iops.12072 ◽

2013 ◽

Vol 6 (4) ◽

pp. 379-383 ◽

Cited By ~ 4

Author(s):

Paresh Mishra ◽

Gordon B. Schmidt

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

The Other ◽

Organizational Success ◽

Positive Outcomes ◽

Corporate Social ◽

Product Strategies ◽

A Company

The idea of embedded versus peripheral corporate social responsibility (CSR) proposed by Aguinis and Glavas (2013) appears to be very intuitive and functional. After all, who can on face deny the argument that CSR will have the maximum positive outcomes when it is not just an add-on but is thoroughly integrated into the strategies, routines, and operations of the business? However, on closer inspection, there appear to be several problems with the embedded–peripheral dichotomy. Three major ambiguities of the embedded–peripheral dichotomy are focused on in this commentary. The first lies in the potential for significant ambiguity in whether a company falls in one category or the other based on how the totality of the organization's operations and functions are categorized. A company can have CSR built into their operations and strategies for part of their business (embedded) while have them not be built into their operations for different aspects of the operations or product strategies. The second ambiguity area is how CSR actions get defined as peripheral or embedded that does fit well with the actual importance level of the action to the organization. We look at an organization example (TOM Shoes) where peripheral CSR actions have significant impact on organizational success.

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The impact of ownership structure on corporate tax avoidance with corporate social responsibility as mediating variable

Journal of Financial Crime ◽

10.1108/jfc-07-2021-0152 ◽

2021 ◽

Vol ahead-of-print (ahead-of-print) ◽

Author(s):

Anissa Dakhli

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Tax Avoidance ◽

Institutional Ownership ◽

Corporate Tax ◽

Data Set ◽

Content Type ◽

Corporate Social ◽

The Impact ◽

Practical Implications

Purpose The purpose of this paper is to investigate the direct and indirect relationship between institutional ownership and corporate tax avoidance using corporate social responsibility (CSR) as a mediating variable. Design/methodology/approach This study uses panel data set of 200 French firms listed during the 2007–2018 period. The direct and indirect effects between managerial ownership and tax avoidance were tested by using structural equation model analysis. Findings The results indicate that institutional ownership negatively affects tax avoidance. The greater the proportion of the institutional ownership, the lower the likelihood of tax avoidance usage. From the result of the Sobel test, this study indicated that CSR partially mediates the effect of institutional ownership on corporate tax avoidance. Practical implications The findings have some policy and practical implications that may help regulators in improving the quality of transactions and in achieving more efficient market supervision. They recommend to the government to add regulations and restrictions to the structure of corporate ownership to control corporate tax avoidance in French companies. Originality/value This study extends the existing literature by examining both the direct and indirect effect of institutional ownership on corporate tax avoidance in French companies by including CSR as a mediating variable.

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Aggressive Tax Planning, Good Governance in Tax Matters and Corporate Social Responsibility: The New Themes

Advanced Issues in International and European Tax Law ◽

10.5040/9781474202428.ch-001 ◽

2015 ◽

Cited By ~ 1

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Good Governance ◽

Tax Planning ◽

Corporate Social

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Biomimetic Organisations: A Management Model that Learns from Nature

Sustainability ◽

10.3390/su12062329 ◽

2020 ◽

Vol 12 (6) ◽

pp. 2329

Author(s):

Edita Olaizola ◽

Rafael Morales-Sánchez ◽

Marcos Eguiguren Huerta

Keyword(s):

Social Networks ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Circular Economy ◽

The Other ◽

Management Model ◽

Corporate Management ◽

Continuous Learning ◽

The Social ◽

Corporate Social

Since the end of the last century, different approaches for corporate management have been appearing that try to incorporate the social advances that are being produced and disseminated thanks to the greater capacity of communication available through social networks and other traditional avenues. Among the best known are Corporate Social Responsibility, Sustainability, the Circular Economy, and Collaborative Economics. All of them add value to organisations, and all of them have a common characteristic: they are anthropocentric approaches. Our proposal goes a step further: we need a worldview that is capable of placing organisations in a position of continuous learning looking at nature, because it is the best way to integrate into it as a more ecosystem and thus achieve its flowering respecting the once to all the other subsystems that make up the planet: Organizational Biomimicry. This work compares the anthropocentric vision with the worldview at the same time that it offers a guide of the essential steps so that Organizational Biomimicry is the new model of corporate management.

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Does Corporate Social Responsibility Influence Corporate Tax Avoidance of Chinese Listed Companies?

Sustainability ◽

10.3390/su10124549 ◽

2018 ◽

Vol 10 (12) ◽

pp. 4549 ◽

Cited By ~ 9

Author(s):

M.A. Gulzar ◽

Jacob Cherian ◽

Muhammad Sial ◽

Alina Badulescu ◽

Phung Thu ◽

...

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Tax Avoidance ◽

Listed Companies ◽

Primary Objective ◽

Corporate Tax ◽

Effective Tax Rate ◽

Tax Rate ◽

Chinese Listed Companies ◽

Corporate Social

The primary objective of this paper is to empirically examine whether corporate social responsibility (CSR) influences corporate tax avoidance (CTA) of Chinese listed companies. The study is based on a sample of 3481 firm-year observations from 2009 to 2015 using CSR ratings from the Rankins (RKS) corporate social responsibility ratings agency in China, and all financial data extracted from the China Stock Market and Accounting Research (CSMAR). The authors foundthat CSR is negatively related to the current and cash effective tax rate (proxies of corporate tax avoidance), suggesting that responsible firms are more involved in tax avoidance as compared to less responsible firms. Their findings are robust against different control variables. Additionally, to the best of the authors’ knowledge, the paper is one of the first to document an empirical association between CSR and corporate tax avoidance of Chinese listed companies.

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