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Corporate social responsibility and tax avoidance : a comment and reflection

Hasseldine, John; Morris, Gregory - In: Accounting forum : advancing the interdisciplinary and … 37 (2013) 1, pp. 1-14

Persistent link: https://www.econbiz.de/10009724561

Smoke and mirrors : corporate social responsibility and tax avoidance

Sikka, Prem - In: Accounting forum : advancing the interdisciplinary and … 34 (2010) 3/4, pp. 153-168

Persistent link: https://www.econbiz.de/10008772228

Is corporate social responsibility (CSR) associated with tax avoidance? : evidence from irresponsible CSR activities

Hoi, Chun-keung; Wu, Qiang; Zhang, Hao - In: The accounting review : a publication of the American … 88 (2013) 6, pp. 2025-2059

Persistent link: https://www.econbiz.de/10010231054

Tax governance : the balance between tax regulatory requirements and societal expectations

Rossing, J. Christian Plesner; Johansen, Thomas Riise; … - In: International journal of corporate governance : IJCG 10 (2019) 3/4, pp. 248-274

Persistent link: https://www.econbiz.de/10012155667

Corporate social responsibility and tax avoidance

Goerke, Laszlo - 2018

We theoretically analyse the relationship between Corporate Social Responsibility (CSR) and tax avoidance of an oligopolistic firm. The firm maximises a weighted sum of profits and a CSR objective which depends on output and the firm's contribution to public good provision, i.e. tax payments....

Persistent link: https://www.econbiz.de/10011924577