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Firm's tax aggressiveness under mandatory CSR regime: Evidence after mandatory CSR regulation of India

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  • Mehul Raithatha
  • Tara Shankar Shaw

Abstract

In this study, we use the mandatory CSR spending regulation implemented by India in 2015 to examine whether firms that comply with the regulation change their tax aggressiveness. We document that firms that comply with CSR regulation end up having less tax aggression which supports the argument that enhanced visibility and firm‐level reputational concerns play a vital role in shaping up the relationship between CSR and taxation policy. Our results are consistent with the number of robustness checks.

Suggested Citation

  • Mehul Raithatha & Tara Shankar Shaw, 2022. "Firm's tax aggressiveness under mandatory CSR regime: Evidence after mandatory CSR regulation of India," International Review of Finance, International Review of Finance Ltd., vol. 22(1), pages 286-294, March.
    • Handle: RePEc:bla:irvfin:v:22:y:2022:i:1:p:286-294
    DOI: 10.1111/irfi.12348
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    Cited by:

    1. Lan Guo & Ling Yang, 2023. "The Corporate Economic Influence and Corporate Social Responsibility: Evidence from China," Sustainability, MDPI, vol. 15(13), pages 1-22, July.
    2. Aleksei V. Bogoviz & Svetlana V. Lobova & Alexander N. Alekseev, 2022. "The Concept of Corporate Social Responsibility Based on Integrating the SDGs into Corporate Strategies: International Experience and the Risks for Profit," Risks, MDPI, vol. 10(6), pages 1-27, June.

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