Impact of corporate social responsibility on tax avoidance : evidence from French companies
Year of publication: |
2023
|
---|---|
Authors: | Salah, Amel ; Achour, Zyed ; Boussaada, Rim |
Published in: |
American journal of finance and accounting. - Genève : Inderscience Enterprises, ISSN 1752-7775, ZDB-ID 2454263-5. - Vol. 7.2023, 3/4, p. 235-257
|
Subject: | cash ETR | corporate social responsibility | CSR | effective tax rate | ETR | GAAP ETR | tax avoidance | Corporate Social Responsibility | Corporate social responsibility | Steuervermeidung | Tax avoidance | Frankreich | France | Unternehmensbesteuerung | Corporate taxation |
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