Corporate social responsibility and tax avoidance: the effect of ownership structure
Journal Title: International Journal of Applied Research in Management and Economics - Year 2022, Vol 5, Issue 3
Abstract
This paper investigates the relationship between corporate social responsibility (CSR) and tax avoidance. It also looks at how ownership structure impacts this relationship. Based on a sample of 300 European companies over the period 2014 - 2019, we use OLS regression models and come up with a negative relationship between corporate social responsibility and tax avoidance, which is consistent with the concepts of agency theory. Furthermore, we find that family businesses mitigate this relationship. These results show that family firms are more socially responsible than non-family firms due to their socio-emotional endowments, and consequently are less tax avoidant.
Authors and Affiliations
ines bouaziz Bouaziz,Nesrine Ennour,
Keywords
Related Articles
- EP ID EP745386
- DOI https://doi.org/10.33422/ijarme.v5i3.782
- Views 42
- Downloads 0
Does Corporate Social Responsibility Spending Enhancing the Financial Performance?
This paper examines the dynamic relationship between financial performance FP and corporate social responsibility spending CSRS in Jordan. The dynamic panel system GMM measurement was utilized for 164 listed companies in...
Counterfeit Luxury Goods – Effects on the Brand Image and Exclusivity Perception
As counterfeits of luxury brands threaten the authenticity of genuine brands, this study considers, in the context of a quantitative analysis, the impact exposure to good and bad counterfeits has on the perception of the...
Economic Variables as an Early Warning Sign for Monitoring Construction Cost Indices – “An Empirical Study on Egypt”
The construction industry plays a crucial role in any nation's economic growth and prosperity through the implementation of the SDGs. Researchers reveal that the 17 SDGs are directly dependent by 17% and indirectly relia...
Championing Green Marketing: Environmental Responsibility in Sapang Palay's Micro-Food Businesses
The study titled "Environmental Responsibility in Sapang Palay Market: A Look at Green Marketing in Local Micro-Food Businesses" delves into green practices and business operations. Through a quantitative analysis, the r...
A Study On Strategic Initiative for Reinvigorating Employee Engagement Among Gen Z
Gen Z are already in the workforce today, being a tech savvy Gen, they have bought new perspectives and expectations at the workplace. The objective of this paper is to understand what are the factors that govern engagem...