Please use this identifier to cite or link to this item:
Exploring the Relationship between Corporate Social Responsibility of Chinese Listed Firms and Tax Avoidance
Corporate Social Responsibility
China has promoted corporate social responsibility since 2006. Firms and scholars have gradually paid attention to corporate social responsibility. The objective of this study is to examine whether voluntary disclosure of corporate social responsibility reports affects the extent of tax avoidance. This study also investigates the relationship between performance of corporate social responsibility and tax avoidance. Compared with non-state non-family firms, family firms may be less tax aggressive due to avoiding non-tax costs. Family firms may also focus more on corporate social responsibility than non-state non-family firms due to considering reputation and succession. This study investigates whether the relationship between corporate social responsibility and tax avoidance is stronger for family firms than for non-state non-family firms. Furthermore, the study investigates to what extent legal environment affects the relationship between corporate social responsibility and tax avoidance. The empirical results show that tax avoidance is significantly lower for firms which voluntarily disclose corporate social responsibility reports. The empirical results also indicate that tax avoidance is significantly lower for firms with good corporate social responsibility than firms in poor corporate social responsibility. The empirical results show that the relationship between tax avoidance and corporate social responsibility is not significantly different between family firms and non-state non-family firms. Moreover, the results indicate that legal environment does not significantly affect the relationship between tax avoidance and corporate social responsibility.
|Appears in Collections:||學位論文|
Files in This Item:
There are no files associated with this item.
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.