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Do Socially Responsible Firms Pay Their Right Part of Taxes? Evidence from the European Union [r-libre/1619]

Makni, Yosra; Affes, Houda et Trigui, Ikram (sous presse). Do Socially Responsible Firms Pay Their Right Part of Taxes? Evidence from the European Union. Journal of Applied Business and Economics, 21 (1).

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Contenu du fichier : Manuscrit accepté (révisé après évaluation)
 
Catégorie de document : Articles de revues
Évaluation par un comité de lecture : Oui
Étape de publication : Accepté (sous presse)
Résumé : This study extends the literature by examining the relationship between the corporate social responsibility (CSR) and tax avoidance. Based on a sample of 614 companies from 15 European-Union countries over the period of 2002-2015, we find that, on average, socially responsible firms are more involved in tax-avoidance activities than the less responsible ones. In addition, we investigate how different CSR activities affect corporate tax avoidance. More interestingly, our results show that a strong activity in the economic, environmental, social and corporate-governance dimensions is associated with a high level of tax avoidance, indicating that CSR and tax avoidance are complementary strategies.
Déposant: Affes, Houda
Responsable : Houda Affes
Dépôt : 31 janv. 2019 13:37
Dernière modification : 31 janv. 2019 13:37

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