LogoTeluq
Français
Logo
Open access research
publication repository

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

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

File(s) available for this item:
[img]  PDF - Do Socially Responsible Firms Pay Their Right Part of Taxes Evidence from the European Union.pdf
Content : Accepted Version
 
Item Type: Journal Articles
Refereed: Yes
Status: In Press
Abstract: 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.
Depositor: Affes, Houda
Owner / Manager: Houda Affes
Deposited: 31 Jan 2019 13:37
Last Modified: 31 Jan 2019 13:37

Actions (login required)

RÉVISER RÉVISER