This study aims to examine the simultaneous relationship between tax aggressiveness and CSR of non-financial companies in Indonesia. This study also aims to examine the moderating role of risk management in this relationship. This paper is an empirical work using a sample of Indonesian publicly...

Recent years have seen a considerable increase in the literature concerning the separate areas of corporate social responsibility and corporate tax aggressiveness. However, comparatively little scholarly attention has been paid to the link between the two. This paper examines how the different...

Taxpayers have to plan their tax affairs to plan their life or develop their business strategy. Often tax planning is encouraged and intended by tax legislation but sometimes it is not. By way of tax incentives, the tax legislator often tries to steer citizens' behaviour to achieve all kind of...

Tax is one of the most significant business costs incurred by firms, and it has a direct impact on profitability and shareholder value. Consequently, firms have financial incentives to be tax aggressive. However, tax aggressive behavior may adversely impact a firm’s reputation, an invaluable...

This paper examines the relationship between corporate social responsibility (CSR) and tax aggressiveness. An model is developed showing that a profit maximization firm is willing to incur additional costs in CSR, such as paying more taxes, as long as they could differentiate their products from...

Voluntary tax disclosure has become increasingly important in corporate sustainability reporting, particularly following new standards introduced by the Global Reporting Initiative combined with heightened public pressure and stakeholder demands. We examine tax aggressiveness and country...

The main objective of this article is to study the impact of CSR effect on tax aggression and its impact over Pakistani firm’ value. One important factor effecting tax aggressiveness is corporate social responsibility and its further impact on Pakistani firms value. 42 manufacturing firms...

This study provides empirical evidence on the relationship between corporate social responsibility and tax planning. In line with the reasoning of Davis et al.(2016) and Mao (2019), firms were divided into two groups based on the connection between their level of corporate social responsibility...

Tax uncertainty often negatively affects investment. Advance tax rulings (ATRs) are commonly used as a measure to provide tax certainty. Rulings are currently controversially discussed in the context of tax planning activities of multinational firms (Luxembourg Leaks). We analyze ATRs as tax...