Corporate tax behaviour and environmental disclosure: Strategic trade-offs across elements of CSR?

Fallan, Even; Fallan, Lars

doi:10.1016/j.scaman.2019.02.001

Cited by 49 publications

(59 citation statements)

References 77 publications

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“…The functions of agricultural sector include three dimensions -economic, social, environmental, which are closely connected with the conception of sustainable development [51,52]. These three dimensions of Slovak agriculture were investigated as the analysis results.…”

Section: The Multiple Regression Analysis Resultsmentioning

confidence: 99%

The Impact of Environmental Taxes on Agriculture – the Case of Slovakia

Inkábová¹,

Andrejovská²,

Glova³

2021

Pol. J. Environ. Stud.

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Environmental protection is one of Europe's key values. The agricultural sector performance depends on the tax system that affects the profitability. The aim of this paper is to identify and quantify the impact of environmental instruments on the production and financial situation of the Slovak agriculture, which is expressed through the output/input and ROE indicators. The national database of Slovak agriculture provided by Radela company and environmental indicators based on Eurostat and Farm Accountancy Data Network (FADN) databases, time period 2009-2018 were examined. The used research methods were multiple regression analysis, correlation coefficient and cluster analysis. The paper defined main hypothesis, that production and financial indicators were dependent on the same variables. The results of the analysis confirmed the statistical significance of energy tax. If the percentage of energy tax in agriculture increase by 1% production would decrease by 0.01458 with a probability of 95% and ROE indicator would decrease by 2.375 with a probability of 99%. The results of the analysis confirmed stated hypothesis. The second part of the analysis deals with the hierarchical clustering. The position of Slovak agriculture across EU Member States based on two time periods 2009 and 2018 changed according the settlement of fiscal instruments.

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Section: The Multiple Regression Analysis Resultsmentioning

confidence: 99%

The Impact of Environmental Taxes on Agriculture – the Case of Slovakia

Inkábová¹,

Andrejovská²,

Glova³

2021

Pol. J. Environ. Stud.

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“…The results show that some theories have been used to try to explain CSR and corporate tax behaviour. Examples include agency theory [66]; organizational legitimacy and legitimacy theory [43]; organised hypocrisy; organizational façades [49,50]; Hofstede's cultural dimensions [67]; political theory; moral foundations theory [68]; strategic trade-offs as well as regulatory, moral, cognitive, and pragmatic legitimacy [69]; shareholder theory [70]; and stakeholders theory. Considering the limited number of theories/perspectives used, there is the possibility for more theories to be exploited to aid in explaining the CSR-tax aggressiveness nexus in under-explored regions and different economic and institutional settings.…”

Section: Area Of Focus Of Research: Co-occurrence Of Abstract -The "New" and "Hot" Topicsmentioning

confidence: 99%

Corporate Social Responsibility and Corporate Tax Aggressiveness: A Scientometric Analysis of the Existing Literature to Map the Future

Issah

Rodrigues

2021

Sustainability

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Using data from 2003 to 2020, this study uses a scientometric approach to investigate the nexus between Corporate Social Responsibility (CSR) and corporate tax aggressiveness research. The objective is to identify under-explored regions, variables, citation patterns, theories, and unexplored topics in the body of knowledge to establish trends in publications on issues about corporate social responsibility and corporate tax aggressiveness. In addition, the study also considers publication journal areas of focus. Research linking CSR and tax avoidance using VOSviewer and triangulating with CiteSpace, by way of approach, is not found in the literature. The findings suggest that CSR and corporate tax aggressiveness researchers do not use far-reaching relevant theories and applicable findings from studies beyond their clusters. Another finding is that African countries remain under-explored due to the absence of institutional representation and an adequate number of investigators regarding CSR and corporate tax aggressiveness research. Finally, the study reveals a number of research topics to be explored. Governments, particularly in developing economies, should create policies that define taxes as part of an entity’s CSR narrative to enhance transparency and legitimacy. In addition, the study is of immense significance to master and PhD students since it provides an agenda for future research.

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“…ETR, or the percentage of tax incurred against income or cash flow, is the most commonly used corporate tax avoidance measure in extant studies (Gebhart, 2017;Fallan & Fallan, 2019;Drake et al, 2020). While there are several variants of ETR being used in the literature, the most frequently used ones are GAAP ETR and cash ETR.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Pollard, 2018;Rudyanto & Pirzada, 2020). Besides these advantages, ETRs can effectively capture vital parts of tax-avoidant strategies employed by companies since such strategies, on the whole, are reflected by the numbers reported in the financial statements (Fallan & Fallan, 2019). Nevertheless, several studies have opined that the utilization of ETRs as corporate tax avoidance measure is not without limitations.…”

Section: Literature Reviewmentioning

confidence: 99%

Corporate Tax Avoidance of Malaysian Public Listed Companies: A Multi-Measure Analysis

2021

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Objective - Even with corporate tax avoidance being extensively studied, it is still lacking a single universal measurement. There is also a dearth of studies focusing on developing economies such as Malaysia. This study, therefore, analyses the correlations between effective tax rates (ETRs) and book-tax differences (BTDs), which are the most commonly used measures of corporate tax avoidance on Malaysian listed companies for ten years. Methodology/Technique - This study performs distribution, frequency, and correlation analyses on the ETRs and BTDs of the Top 300 companies listed in the Main Market of Bursa Malaysia based on market capitalization. The data used spans a ten-year period from 2010 to 2019. Findings - The results of the distribution, frequency, and correlation analyses show that both these measures are closely related gauges of corporate tax avoidance. Novelty - The results of this study provide further statistical proof that ETR and BTD measures of corporate tax avoidance are closely related. Its utilization of data from listed companies in Malaysia expands the current body of literature by addressing corporate tax avoidance practice in a developing economy. By concentrating on both ETR and BTD measures, this study's analysis is consistent with the broad continuum of corporate tax avoidance spectrum and significantly reduces the risk of warping its determination of tax avoidance level. Type of Paper - Empirical. Keywords: Cash ETR; corporate tax avoidance; GAAP ETR; permanent BDT; total BTD. JEL Classification: G30, H25, H26, M40. URI: http://gatrenterprise.com/GATRJournals/AFR/vol6.1_1.html DOI: https://doi.org/10.35609/afr.2021.6.1(1) Pages 44 – 53

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Corporate tax behaviour and environmental disclosure: Strategic trade-offs across elements of CSR?

Cited by 49 publications

References 77 publications

The Impact of Environmental Taxes on Agriculture – the Case of Slovakia

The Impact of Environmental Taxes on Agriculture – the Case of Slovakia

Corporate Social Responsibility and Corporate Tax Aggressiveness: A Scientometric Analysis of the Existing Literature to Map the Future

Corporate Tax Avoidance of Malaysian Public Listed Companies: A Multi-Measure Analysis

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