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 (2019). Do Socially Responsible Firms Pay Their Right Part of Taxes? Evidence from the European Union. Journal of Applied Business and Economics, 21 (1), 24-48. 10.33423/jabe.v21i1.655

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Catégorie de document :	Articles de revues
Évaluation par un comité de lecture :	Oui
Étape de publication :	Publié
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 :	19 nov. 2021 19:01

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