Going to Haven? Corporate Social Responsibility and Tax Avoidance

Col, Burcin; Patel, Saurin

doi:10.1007/s10551-016-3393-2

Cited by 123 publications

(98 citation statements)

References 51 publications

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“…Specifically, the debate that attracted the attention of many scholars is focused on the study of a tax strategy as part of corporate social responsibility (CSR) [1,6,7].…”

Section: Introductionmentioning

confidence: 99%

The Role of Gender Diversity on Tax Aggressiveness and Corporate Social Responsibility: Evidence from Italian Listed Companies

et al. 2020

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The paper aims to examine the moderating role of gender diversity within a corporate board on the relationship between tax aggressiveness and a firm’s corporate social responsibility (CSR) approach. This analysis was conducted using a set of indicators of financial statements of 168 Italian listed firms between 2011 and 2018. In addition, the sustainability reports of the same companies were observed. To perform the analysis a logit regression model is used. This paper shows different empirical results. First, this study notes that there is not a direct relationship between tax aggressiveness and CSR reporting. Second, gender diversity in a board of directors increases the orientation of companies to CSR disclosure, but does not have an impact on the relationship between tax aggressiveness and CSR disclosure. Instead, CEO gender has a positive influence on the relationship between corporate tax planning and CSR reporting in accordance with Global Reporting Initiative (GRI) standards. This study emphasizes the key role of gender diversity in the growth of the CSR approach and the reputation of companies. Therefore, governments and policymakers of major countries should promote gender diversity in corporate decision-making bodies, which contributes to achieving the Sustainable Development Goals (SDGs).

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“…Specifically, the debate that attracted the attention of many scholars is focused on the study of a tax strategy as part of corporate social responsibility (CSR) [1,6,7].…”

Section: Introductionmentioning

confidence: 99%

The Role of Gender Diversity on Tax Aggressiveness and Corporate Social Responsibility: Evidence from Italian Listed Companies

et al. 2020

View full text Add to dashboard Cite

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“…Implementation of CSR may be voluntary or a legal requirement (Amor-Esteban et al, 2018;Dubruc et al, 2018;Col & Patel, 2019). To ensure CSR is beneficial to both businesses and the society, it is important that its implementation is in line with the company's business strategy (Maas & Boons, 2017;Moneva & Hernández-Pajares, 2018;Kucharska & Kowalczyk, 2019).…”

Section: Introductionmentioning

confidence: 99%

Corporate Social Responsibility (CSR) by small and medium enterprises (SMEs): a systematic review

Bikefe¹,

Zubairu

Araga

et al. 2020

SBIR

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This study aims to systematically review the key characteristics and issues in Corporate Social Responsibility among Small and Medium Enterprises (CSRS) research. The Systematic Assessment Quantitative Technique (SQAT) developed by Australian researchers, Catherine Pickering and Jason Antony Byrne, was used to identify and analyse 62 peer-reviewed CSRS articles from six high quality academic databases. Most of the studies took place in Europe and Asia while South America has been largely ignored. A significant number of CSRS research were empirical in nature, meaning that there is a need for more conceptual studies to aid the understanding of new CSRS norms and underlying factors. Additionally, CSRS articles focused mainly on identifying the various ways SMEs are implementing CSR. Finally, most CSRS articles adopted a single research method, with survey being the most dominant method. There is a need for future studies to combine a variety of methods so as to gain additional insight into CSRS related issues

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“…This lack is surprising; Christensen and Murphy () already stated one and a half decades ago that tax issues had long been neglected in the debate about CSR. According to the corporate culture perspective, a company that avoids taxes can claim to adhere to other CSR objectives with less credibility (Col & Patel, ; Hoi, Wu, & Zhang, ; Lanis & Richardson, , ). Desai and Dharmapala () focus on the divergence of interests between managers of a firm and its owners.…”

Section: Literaturementioning

confidence: 99%

“…They do not deal with taxation. However, in recent years this neglect has been criticised and suggestions have been formulated to incorporate the payment of taxes according to the spirit and not only the letter of the law into the definition of CSR (Col & Patel, ; Narotzki, ; Sikka, ) . This is also reflected in the addition of information requirements relating to tax payments and tax strategies in the Global Reporting Initiative (GRI) G4 Sustainability Reporting Guidelines and the DOW Jones Sustainability Index (Bird & Davis‐Nozemack, ).…”

Section: Introductionmentioning

confidence: 99%

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Corporate social responsibility and tax avoidance

Goerke

2018

J Public Economic Theory

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We theoretically analyse the relationship between corporate social responsibility (CSR) and tax avoidance of an oligopolistic firm. The firm maximizes a weighted sum of profits and a CSR objective that depends on output and the firm's contribution to public good provision, that is, tax payments. Making one CSR element more important induces the firm to adhere less to the other and to reduce tax avoidance. Hence, simultaneously a substitutive and a complementary relationship between CSR and tax avoidance can be observed. Therefore, using composite indicators of CSR prevents an empirical identification of this linkage.Moreover, if tax avoidance declines, CSR activities will increase. Consequently, the overall link between CSR and tax avoidance is theoretically ambiguous.

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Going to Haven? Corporate Social Responsibility and Tax Avoidance

Cited by 123 publications

References 51 publications

The Role of Gender Diversity on Tax Aggressiveness and Corporate Social Responsibility: Evidence from Italian Listed Companies

The Role of Gender Diversity on Tax Aggressiveness and Corporate Social Responsibility: Evidence from Italian Listed Companies

Corporate Social Responsibility (CSR) by small and medium enterprises (SMEs): a systematic review

Corporate social responsibility and tax avoidance

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