Does corporate social responsibility affect corporate tax aggressiveness?

Laguir, Issam; Staglianò, Raffaele; Baz, Jamal El

doi:10.1016/j.jclepro.2015.05.059

Cited by 131 publications

(161 citation statements)

References 83 publications

(137 reference statements)

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“…In recent years, there is a considerable growth in the literature concerning CSR and tax avoidance; however, academic researchers that empirically examined both topics are limited and even, without finding a consensus in their relationship (Laguir et al, 2015;Landry et al, 2013;Lin et al, 2017). In recent years, there is a considerable growth in the literature concerning CSR and tax avoidance; however, academic researchers that empirically examined both topics are limited and even, without finding a consensus in their relationship (Laguir et al, 2015;Landry et al, 2013;Lin et al, 2017).…”

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confidence: 99%

“…Hoi et al (2013) and Laguir et al (2015) refer to this perspective in their studies. Here, this approach for the agency theory focuses on a stakeholders' perspective and constitutes the first literature or stream about the relationship between CSR and tax avoidance.…”

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confidence: 99%

“…2 Note that as was premised in the agency theory, reputation and/or political are the associated costs to the implementation and development of a CSR strategy (Chen et al, 2010). CSR could increase the shareholders' value because the negative effects that tax avoidance may lay on shareholders can be compensated by social and environmental activities (Hoi et al, 2013;Laguir et al, 2015), but they still prefer to support tax savings and therefore increasing their wealth. These authors confirms it by supporting how tax assessment may encourage the managerial team to make fiscal decisions that benefit shareholders in the short term (Owens, 2005).…”

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confidence: 99%

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Does corporate social responsibility affect tax avoidance: Evidence from family firms

López-González

Martínez‐Ferrero

García‐Meca

2019

Corp Soc Responsibility Env

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The purpose of this paper is to shed light on the effect of corporate social responsibility performance on tax avoidance. It also examines whether family ownership affects tax avoidance practices by socially responsible performance. Based on an international sample of 6,442 firm-year observations from 2006 to 2014, we use several panel-data regression models. We find that social and environmental performance is negatively related with tax avoidance so that firms with a greater socially responsible performance show a lower tax-saving practices. However, we find that this negative relation is lower in family-owned firms, what suggests that despite the fact that family firms show a greater socially responsible behavior aimed to preserve their socioemotional endowments, family ownership is positively associated with tax avoidance practices.

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confidence: 99%

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confidence: 99%

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confidence: 99%

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Does corporate social responsibility affect tax avoidance: Evidence from family firms

López-González

Martínez‐Ferrero

García‐Meca

2019

Corp Soc Responsibility Env

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“…Nesse sentido, as empresas podem estar preocupadas em equilibrar o trade off das escolhas fiscais com as implicações reputacionais dessas estratégias (Austin & Wilson, 2017). A prática de políticas de responsabilidade social, por exemplo, pode ser incompatível com as práticas de Agressividade Tributá-ria, deste modo, mereceriam estudos mais detalhados no contexto do Brasil (Huseynov & Klamm, 2012;Jones, Baker & Lay, 2017;Laguir, Staglianò & Elbaz, 2015). Os efeitos reputacionais ainda se tratam de um caminho inexplorado de investigações no Brasil.…”

Section: Custos Reputacionais Das Práticas Agressivas Tributáriasunclassified

Agressividade Tributária: Um Survey da Literatura

Martinez

2017

REPeC

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Objetivo e Método: o objetivo deste artigo é revisar os estudos internacionais e no Brasil sobre a agressividade tributária, esta entendida como o comportamento de tentar evitar ou minimizar o ônus tributário explícito para a corporação. Enquanto tema de pesquisa acadêmica, o tax aggressiveness ou tax avoidance revela-se em um tópico diversificado e vasto, embora relativamente recente. Resultados e Contribuições: Entre as perguntas de pesquisa que nessa temática se desenvolvem, destaquem-se a identificação de quais seriam os determinantes da agressividade tributária da firma, apreciando: (i) características das firmas; (ii) atributos ambientais; (iii) restrições de gatekeepers; e (iv) incentivos para as firmas. Revisam-se os determinantes da agressividade tributária dos gestores e a influência da governança e estrutura de controle. Adicionalmente, identificam-se as potenciais consequências econômico-financeiras da agressividade tributária para as firmas e as proxies empíricas existentes para mensurar a agressividade tributária. O estudo se encerra com a apresentação de oportunidades futuras de pesquisa na temática.

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“…The outcomes of this study showed that there is a significant relationship between CSR and business performance in three groups by using a balance score card. Table A2 (see Appendix A) [166][167][168][169][170] provided the important results of CSR papers based on the author(s) names, year of publication scope and sample of study, area of study, number of sample, respondents, related theory, variables, study purpose, gap and research problem and results and outcome.…”

Section: Breakdown Of Articles Based On Csrmentioning

confidence: 99%

Application of Structural Equation Modeling (SEM) to Solve Environmental Sustainability Problems: A Comprehensive Review and Meta-Analysis

et al. 2017

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Most methodological areas assume common serious reflections to certify difficult study and publication practices, and, therefore, approval in their area. Interestingly, relatively little attention has been paid to reviewing the application of Structural Equation Modeling (SEM) in environmental sustainability problems despite the growing number of publications in the past two decades. Therefore, the main objective of this study is to fill this gap by conducting a wide search in two main databases including Web of Science and Scopus to identify the studies which used SEM techniques in the period from 2005 to 2016. A critical analysis of these articles addresses some important key issues. On the basis of our results, we present comprehensive guidelines to help researchers avoid general pitfalls in using SEM. The results of this review are important and will help researchers to better develop research models based on SEM in the area of environmental sustainability.

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Does corporate social responsibility affect corporate tax aggressiveness?

Cited by 131 publications

References 83 publications

Does corporate social responsibility affect tax avoidance: Evidence from family firms

Does corporate social responsibility affect tax avoidance: Evidence from family firms

Agressividade Tributária: Um Survey da Literatura

Application of Structural Equation Modeling (SEM) to Solve Environmental Sustainability Problems: A Comprehensive Review and Meta-Analysis

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