Effect of Corporate Social Responsibility on Tax Avoidance in China
2021 ◽
Vol 8
(9)
◽
pp. 72-75
Keyword(s):
Tax Rate
◽
Corporate social responsibility (CSR) has aroused heated discussion in recent years. The public generally believe that the enterprises with good CSR performance will not be involved in aggressive tax avoidance issues. However, as several famous socially responsible technology companies were found to be involved in aggressive tax avoidance, the association between those two variables has been doubted. This paper analyzes the effect of CSR on tax avoidance with the evidence of Chinese listed companies from 2016 to 2020. The finding is that good CSR performance leads to an increase in effective tax rate. In other words, the higher the CSR report score, the higher tax payment and the lower tendency in tax avoidance.
2021 ◽
Vol ahead-of-print
(ahead-of-print)
◽
2018 ◽
Vol 15
(01)
◽
2019 ◽
Vol 15
(2)
◽
pp. 244-257
◽
2019 ◽
Vol 27
(4)
◽
pp. 632-652
◽
2020 ◽
Vol 18
(3)
◽
pp. 639-659
2017 ◽
Vol 5
(2)
◽
pp. 77
2020 ◽
Vol 3
(2)
◽
pp. 104