volume 34, issue 9, P1101-1130 2019
DOI: 10.1108/maj-04-2018-1868
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Xiaojun Lin, Ming Liu, Simon So, Desmond Yuen

Abstract: Purpose The purpose of this study is to investigate whether corporate social responsibility (CSR) can lower tax risk. Previous studies have demonstrated a negative link between CSR and tax aggressiveness. Generally, corporations engaging in social irresponsibility tend to undertake aggressive tax planning; whereas socially responsible firms enjoy tax savings. Because several recent studies have suggested that lower tax payments do not necessarily create higher tax risk, an exploration of the relationship betw…

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