Ortas, Eduardo; Gallego-Álvarez, Isabel - In: Accounting, Auditing & Accountability Journal 33 (2020) 4, pp. 825-855
Purpose: This paper addresses the role of corporate social responsibility (CSR) performance as a potential mechanism for reducing firms' likelihood of engaging in tax aggressiveness (TAG). The paper also contributes to the existing literature by addressing the moderating effect of national...