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Smoke and mirrors: Corporate social responsibility and tax avoidance

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Cited by:

  1. Francesco Scarpa & Silvana Signori, 2023. "Understanding corporate tax responsibility: a systematic literature review," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 14(7), pages 179-201, June.
  2. Stoian Ciprian-Dumitru, 2012. "Corporate Social Responsibility Versus Tax Avoidance Practices," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1081-1086, July.
  3. Shaozhen Han & Guoming Li & Michel Lubrano & Zhou Xun, 2020. "Lie of the Weak: Inconsistent Corporate Social Responsibility Activities of Chinese Zombie Firms," AMSE Working Papers 2001, Aix-Marseille School of Economics, France.
  4. Otusanya, Olatunde Julius, 2011. "The role of multinational companies in tax evasion and tax avoidance: The case of Nigeria," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(3), pages 316-332.
  5. Anesa, Mattia & Gillespie, Nicole & Spee, A. Paul & Sadiq, Kerrie, 2019. "The legitimation of corporate tax minimization," Accounting, Organizations and Society, Elsevier, vol. 75(C), pages 17-39.
  6. Luca Menicacci & Lorenzo Simoni, 2024. "Negative media coverage of ESG issues and corporate tax avoidance," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 15(7), pages 1-33, February.
  7. Hyejin Cho, 2020. "Sustainable Tax Behavior of MNEs: Effect of International Tax Law Reform," Sustainability, MDPI, vol. 12(18), pages 1-13, September.
  8. Edosa Joshua Aronmwan & Sebastine Abhus Ogbaisi, 2022. "The nexus between standalone risk committees and tax aggressiveness: evidence from Nigeria," Future Business Journal, Springer, vol. 8(1), pages 1-12, December.
  9. Sitkin, Alan, 2013. "Working for the local community: Substantively broader/geographically narrower CSR accounting," Accounting forum, Elsevier, vol. 37(4), pages 315-324.
  10. Anesa, Mattia & Bressan, Alessandro, 2024. "SMEs tax minimization as shared responsibility," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 98(C).
  11. Laszlo Goerke, 2019. "Corporate social responsibility and tax avoidance," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 21(2), pages 310-331, April.
  12. Weber, Stefan, 2014. "Der Einfluss von Steuern auf Corporate Social Responsibility-Instrumente: Dargestellt am Beispiel von Spenden," arqus Discussion Papers in Quantitative Tax Research 159, arqus - Arbeitskreis Quantitative Steuerlehre.
  13. Dinah M. Payne & Cecily A. Raiborn, 2018. "Aggressive Tax Avoidance: A Conundrum for Stakeholders, Governments, and Morality," Journal of Business Ethics, Springer, vol. 147(3), pages 469-487, February.
  14. Kovermann, Jost & Velte, Patrick, 2019. "The impact of corporate governance on corporate tax avoidance—A literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 36(C), pages 1-1.
  15. Charl de Villiers & Matteo La Torre & Vida Botes, 2022. "Accounting and social capital: A review and reflections on future research opportunities," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4485-4521, December.
  16. Lisa Baudot & Joseph A. Johnson & Anna Roberts & Robin W. Roberts, 2020. "Is Corporate Tax Aggressiveness a Reputation Threat? Corporate Accountability, Corporate Social Responsibility, and Corporate Tax Behavior," Journal of Business Ethics, Springer, vol. 163(2), pages 197-215, May.
  17. Simplice A. Asongu & Joseph I. Uduji & Elda N. Okolo-Obasi, 2019. "Transfer pricing and corporate social responsibility: arguments, views and agenda," Mineral Economics, Springer;Raw Materials Group (RMG);Luleå University of Technology, vol. 32(3), pages 353-363, November.
  18. Adams, Dawda & Adams, Kweku & Ullah, Subhan & Ullah, Farid, 2019. "Globalisation, governance, accountability and the natural resource ‘curse’: Implications for socio-economic growth of oil-rich developing countries," Resources Policy, Elsevier, vol. 61(C), pages 128-140.
  19. Adams, Dawda & Adams, Kweku & Attah-Boakye, Rexford & Ullah, Subhan & Rodgers, Waymond & Kimani, Danson, 2022. "Social and environmental practices and corporate financial performance of multinational corporations in emerging markets: Evidence from 20 oil-rich African countries," Resources Policy, Elsevier, vol. 78(C).
  20. Chuanlu Ge & Yuhan Bi & Jia Xu, 2024. "Local donation culture and corporate tax avoidance: Evidence from China," Economics and Politics, Wiley Blackwell, vol. 36(2), pages 734-763, July.
  21. Huseynov, Fariz & Klamm, Bonnie K., 2012. "Tax avoidance, tax management and corporate social responsibility," Journal of Corporate Finance, Elsevier, vol. 18(4), pages 804-827.
  22. Mihai-Bogdan AFRASINEI & Iuliana Eugenia GEORGESCU & Costel ISTRATE, 2016. "The Influence Of The Connections Of Romanian Non-Listed Firms To Tax Havens On Their Profitability," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 8(4), pages 572-596, December.
  23. Lucas Amaral Lauriano & Juliane Reinecke & Michael Etter, 2022. "When Aspirational Talk Backfires: The Role of Moral Judgements in Employees’ Hypocrisy Interpretation," Journal of Business Ethics, Springer, vol. 181(4), pages 827-845, December.
  24. Asongu, Simplice A & Nwachukwu, Jacinta C., 2016. "Transfer Mispricing as an Argument for Corporate Social Responsibility," MPRA Paper 75413, University Library of Munich, Germany.
  25. Argilés-Bosch, Josep Mª & Ravenda, Diego & Garcia-Blandón, Josep, 2021. "E-commerce and labour tax avoidance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 81(C).
  26. Seth, Rama & Mahenthiran, Sakthi, 2022. "Impact of dividend payouts and corporate social responsibility on firm value – Evidence from India," Journal of Business Research, Elsevier, vol. 146(C), pages 571-581.
  27. Jiang, Wei & Zhang, Cheng & Si, Chengyu, 2022. "The real effect of mandatory CSR disclosure: Evidence of corporate tax avoidance," Technological Forecasting and Social Change, Elsevier, vol. 179(C).
  28. Abdelfattah, Tarek & Aboud, Ahmed, 2020. "Tax avoidance, corporate governance, and corporate social responsibility: The case of the Egyptian capital market," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 38(C).
  29. Mayer, Maryse & Gendron, Yves, 2024. "“Fly alone, die alone”? The clan and the production of tax expertise," The British Accounting Review, Elsevier, vol. 56(3).
  30. Diego Ravenda & Josep Argilés-Bosch & Maika Valencia-Silva, 2015. "Labor Tax Avoidance and Its Determinants: The Case of Mafia Firms in Italy," Journal of Business Ethics, Springer, vol. 132(1), pages 41-62, November.
  31. Robert Bird & Karie Davis-Nozemack, 2018. "Tax Avoidance as a Sustainability Problem," Journal of Business Ethics, Springer, vol. 151(4), pages 1009-1025, September.
  32. Burcin Col & Saurin Patel, 2019. "Going to Haven? Corporate Social Responsibility and Tax Avoidance," Journal of Business Ethics, Springer, vol. 154(4), pages 1033-1050, February.
  33. Margarida Rodrigues & Maria do Céu Alves & Cidália Oliveira & Vera Vale & José Vale & Rui Silva, 2021. "Dissemination of Social Accounting Information: A Bibliometric Review," Economies, MDPI, vol. 9(1), pages 1-25, March.
  34. Godfred Matthew Yaw Owusu & Philomina Acquah & Rita Amoah Bekoe, 2023. "Earnings management and tax avoidance research: a 30-year retrospective analysis," SN Business & Economics, Springer, vol. 3(9), pages 1-21, September.
  35. Muhammad Faisal Majid & Muhammad Meraj & Muhammad Shujaat Mubarik, 2022. "In the Pursuit of Environmental Sustainability: The Role of Environmental Accounting," Sustainability, MDPI, vol. 14(11), pages 1-20, May.
  36. Sikka, Prem, 2015. "The corrosive effects of neoliberalism on the UK financial crises and auditing practices: A dead-end for reforms," Accounting forum, Elsevier, vol. 39(1), pages 1-18.
  37. Hadani, Michael & Doh, Jonathan P. & Schneider, Marguerite, 2019. "Social movements and corporate political activity: Managerial responses to socially oriented shareholder activism," Journal of Business Research, Elsevier, vol. 95(C), pages 156-170.
  38. You, Hui Wei & Brahmana, Rayenda Khresna, 2017. "Climate Change Mitigation and Tax Planning: A Panel Evidence of Malaysian List Companies," Jurnal Ekonomi Malaysia, Faculty of Economics and Business, Universiti Kebangsaan Malaysia, vol. 51(2), pages 169-176.
  39. Eurídice Mamede de Andrade & Lúcia Lima Rodrigues & José Paulo Cosenza, 2020. "Corporate Behavior: An Exploratory Study of the Brazilian Tax Management from a Corporate Social Responsibility Perspective," Sustainability, MDPI, vol. 12(11), pages 1-21, May.
  40. Jeffrey, Cynthia & Perkins, Jon D., 2015. "The association between energy taxation, participation in an emissions trading system, and the intensity of carbon dioxide emissions in the European Union," The International Journal of Accounting, Elsevier, vol. 50(4), pages 397-417.
  41. Hasseldine, John & Morris, Gregory, 2013. "Corporate social responsibility and tax avoidance: A comment and reflection," Accounting forum, Elsevier, vol. 37(1), pages 1-14.
  42. Hanna Filipczyk, 2015. "Impact of the Credit Rating Agencies on the Financial Crisis 2007–2009," Annales. Ethics in Economic Life, University of Lodz, Faculty of Economics and Sociology, vol. 18(4), pages 111-127, December.
  43. Gavious, Ilanit & Livne, Gilad & Chen, Ester, 2022. "Does tax avoidance increase or decrease when tax enforcement is stronger? Evidence using CSR heterogeneity perspective," International Review of Financial Analysis, Elsevier, vol. 84(C).
  44. Wei Li & Yuan Lu & Weining Li, 2019. "Does CSR Action Provide Insurance-Like Protection to Tax-Avoiding Firms? Evidence from China," Sustainability, MDPI, vol. 11(19), pages 1-19, September.
  45. Krichewsky, Damien, 2014. "The socially responsible company as a strategic second-order observer: An Indian case," MPIfG Discussion Paper 14/10, Max Planck Institute for the Study of Societies.
  46. Gunn, Anna F. & Koch, Dirk-Jan & Weyzig, Francis, 2020. "A methodology to measure the quality of tax avoidance case studies: Findings from the Netherlands," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 39(C).
  47. Henri, Pr Atangana Ondoa, 2019. "Natural resources curse: A reality in Africa," Resources Policy, Elsevier, vol. 63(C), pages 1-1.
  48. Kumari Juddoo & Issam Malki & Sudha Mathew & Sheeja Sivaprasad, 2023. "An impact investment strategy," Review of Quantitative Finance and Accounting, Springer, vol. 61(1), pages 177-211, July.
  49. Van, Huong Vu & Ly, Kim Cuong, 2021. "Does rising corporate social responsibility promote firm tax payments? New perspectives from a quantile approach," International Review of Financial Analysis, Elsevier, vol. 77(C).
  50. Jane Andrew & Max Baker, 2020. "Corporate Social Responsibility Reporting: The Last 40 Years and a Path to Sharing Future Insights," Abacus, Accounting Foundation, University of Sydney, vol. 56(1), pages 35-65, March.
  51. AnnMarie Bennett & Breda Murphy, 2017. "The Tax Profession: Tax Avoidance and the Public Interest," Economics Department Working Paper Series n286-17.pdf, Department of Economics, National University of Ireland - Maynooth.
  52. Mai, Nhat Chi, 2020. "Related Party Transactions, State Ownership, the Cost of Corporate Debt, and Corporate Tax Avoidance: Evidence from Vietnam," OSF Preprints y5qj3, Center for Open Science.
  53. Sarhan, Ahmed A. & Elmagrhi, Mohamed H. & Elkhashen, Emad M., 2024. "Corruption prevention practices and tax avoidance: The moderating effect of corporate board characteristics," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 55(C).
  54. Jeffrey, Cynthia & Perkins, Jon D., 2014. "The Relationship between Energy Taxation and Business Environmental Protection Expenditures in the European Union," The International Journal of Accounting, Elsevier, vol. 49(4), pages 403-425.
  55. Abdul-Baki, Zayyad & Uthman, Ahmad B. & Kasum, Abubakar S., 2021. "The role of accounting and accountants in the oil subsidy corruption scandal in Nigeria," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
  56. Hasan, Iftekhar & Karavitis, Panagiotis & Kazakis, Pantelis & Leung, Woon Sau, 2019. "Corporate Social Responsibility and Profit Shifting," MPRA Paper 91580, University Library of Munich, Germany.
  57. Lakshmi, Geeta, 2018. "Gekko and black swans: Finance theory in UK undergraduate curricula," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 52(C), pages 35-47.
  58. Müller, Raphael & Spengel, Christoph & Vay, Heiko, 2020. "On the determinants and effects of corporate tax transparency: Review of an emerging literature," ZEW Discussion Papers 20-063, ZEW - Leibniz Centre for European Economic Research.
  59. Sikka, Prem, 2013. "Smoke and mirrors: Corporate social responsibility and tax avoidance—A reply to Hasseldine and Morris," Accounting forum, Elsevier, vol. 37(1), pages 15-28.
  60. Eva López‐González & Jennifer Martínez‐Ferrero & Emma García‐Meca, 2019. "Does corporate social responsibility affect tax avoidance: Evidence from family firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(4), pages 819-831, July.
  61. Haque, Tariq & Pham, Thu Phuong & Yang, Jiaxin, 2023. "Geopolitical risk, financial constraints, and tax avoidance," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 88(C).
  62. Shuolei Xu & Fangjun Wang & Charles P. Cullinan & Nanyan Dong, 2022. "Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China," Australian Accounting Review, CPA Australia, vol. 32(2), pages 267-289, June.
  63. Gray, Rob & Brennan, Andrew & Malpas, Jeff, 2014. "New accounts: Towards a reframing of social accounting," Accounting forum, Elsevier, vol. 38(4), pages 258-273.
  64. Fangjun Wang & Shuolei Xu & Junqin Sun & Charles P. Cullinan, 2020. "Corporate Tax Avoidance: A Literature Review And Research Agenda," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 793-811, September.
  65. Knuutinen Reijo & Pietiläinen Matleena, 2017. "Responsible Investment: Taxes and Paradoxes," Nordic Tax Journal, Sciendo, vol. 2017(1), pages 135-150, January.
  66. Vera Cherepanova, 2017. "A Case for International Financial Reporting Standard on Sustainability: A Critical Perspective," Journal of Management and Sustainability, Canadian Center of Science and Education, vol. 7(2), pages 78-87, June.
  67. Frey, Lisa & Möller, Manuela, 2015. "Der Zusammenhang zwischen „book-tax differences“ und Bilanzpolitik zum Erreichen eines positiven Jahresergebnisses," Die Unternehmung - Swiss Journal of Business Research and Practice, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 69(4), pages 467-500.
  68. Panagiotis Karavitis & Pantelis Kazakis & Tianyue Xu, 2021. "Overconfident CEOs, Corporate Social Responsibility & Tax Avoidance: Evidence from China," Working Papers 2021_18, Business School - Economics, University of Glasgow.
  69. Hansrudi Lenz, 2020. "Aggressive Tax Avoidance by Managers of Multinational Companies as a Violation of Their Moral Duty to Obey the Law: A Kantian Rationale," Journal of Business Ethics, Springer, vol. 165(4), pages 681-697, September.
  70. Fahm, Abdulgafar Olawale, 2018. "Beyond Good Practices and Standards: An Islamic Framework of Sustainable Business Practices for Corporate Organisation," Islamic Economic Studies, The Islamic Research and Training Institute (IRTI), vol. 25, pages 1-18.
  71. Osman Issah & Lúcia Lima Rodrigues, 2021. "Corporate Social Responsibility and Corporate Tax Aggressiveness: A Scientometric Analysis of the Existing Literature to Map the Future," Sustainability, MDPI, vol. 13(11), pages 1-23, June.
  72. Paolo Antonetti & Stan Maklan, 2016. "An Extended Model of Moral Outrage at Corporate Social Irresponsibility," Journal of Business Ethics, Springer, vol. 135(3), pages 429-444, May.
  73. Duff, Angus, 2017. "Corporate social responsibility as a legitimacy maintenance strategy in the professional accountancy firm," The British Accounting Review, Elsevier, vol. 49(6), pages 513-531.
  74. William E. Shafer & Zhihong Wang & Tien-Shih Hsieh, 2020. "Support for Economic Inequality and Tax Evasion," Sustainability, MDPI, vol. 12(19), pages 1-18, September.
  75. Raida Chakroun & Azza Khemir, 2020. "The effect of political connection on tax evasion: Post-revolutionary evidence from Tunisian firms," Asian Journal of Empirical Research, Asian Economic and Social Society, vol. 10(4), pages 111-126, April.
  76. Tânia Menezes Montenegro, 2021. "Tax Evasion, Corporate Social Responsibility and National Governance: A Country-Level Study," Sustainability, MDPI, vol. 13(20), pages 1-19, October.
  77. Carola Hillenbrand & Kevin Guy Money & Chris Brooks & Nicole Tovstiga, 2019. "Corporate Tax: What Do Stakeholders Expect?," Journal of Business Ethics, Springer, vol. 158(2), pages 403-426, August.
  78. Andrea Vacca & Antonio Iazzi & Demetris Vrontis & Monica Fait, 2020. "The Role of Gender Diversity on Tax Aggressiveness and Corporate Social Responsibility: Evidence from Italian Listed Companies," Sustainability, MDPI, vol. 12(5), pages 1-14, March.
  79. Antonetti, Paolo & Anesa, Mattia, 2017. "Consumer reactions to corporate tax strategies: The role of political ideology," Journal of Business Research, Elsevier, vol. 74(C), pages 1-10.
  80. Mohammed Benlemlih & Jamil Jaballah & Sholom Schochet & Jonathan Peillex, 2023. "Corporate social responsibility and corporate tax avoidance: The channel effect of consumer awareness," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(1-2), pages 31-60, January.
  81. Ji-Hee Kim & Ji-Hwan Lee, 2021. "How CEO Political Connections Induce Corporate Social Irresponsibility: An Empirical Study of Tax Avoidance in South Korea," Sustainability, MDPI, vol. 13(14), pages 1-13, July.
  82. Elaine Doyle & Jane Frecknall-Hughes & Barbara Summers, 2014. "Ethics in Tax Practice: A Study of the Effect of Practitioner Firm Size," Journal of Business Ethics, Springer, vol. 122(4), pages 623-641, July.
  83. Kimani, Danson & Adams, Kweku & Attah-Boakye, Rexford & Ullah, Subhan & Frecknall-Hughes, Jane & Kim, Ja, 2020. "Blockchain, business and the fourth industrial revolution: Whence, whither, wherefore and how?," Technological Forecasting and Social Change, Elsevier, vol. 161(C).
  84. Barros, Victor & Verga Matos, Pedro & Miranda Sarmento, Joaquim & Rino Vieira, Pedro, 2022. "M&A activity as a driver for better ESG performance," Technological Forecasting and Social Change, Elsevier, vol. 175(C).
  85. Ylönen, Matti & Laine, Matias, 2015. "For logistical reasons only? A case study of tax planning and corporate social responsibility reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 5-23.
  86. Quentin Clair, 2019. "Acceptable levels of tax risk as a metric of corporate tax responsibility: theory, and a survey of practice," Nordic Tax Journal, Sciendo, vol. 2019(1), pages 1-15, January.
  87. Graham, Cameron & Himick, Darlene & Nappert, Pier-Luc, 2024. "The dissipation of corporate accountability: Deaths of the elderly in for-profit care homes during the coronavirus pandemic," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
  88. Sikka, Prem, 2011. "Accounting for human rights: The challenge of globalization and foreign investment agreements," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(8), pages 811-827.
  89. Nadia Elouaer & Rida Waheed & Suleman Sarwar & Ghazala Aziz, 2022. "Does Gender Diversity and Experience Moderate the Impact of Tax Aggressiveness on Corporate Social Responsibility: A Study of UAE Listed Companies," Sustainability, MDPI, vol. 14(21), pages 1-13, November.
  90. Nirmala Devi Mohanadas, 2019. "A Theoretical Review on Corporate Tax Avoidance: Shareholder Approach versus Stakeholder Approach," GATR Journals jfbr160, Global Academy of Training and Research (GATR) Enterprise.
  91. Leung, Sidney C.M. & Richardson, Grant & Taylor, Grantley, 2019. "The effect of the general anti-avoidance rule on corporate tax avoidance in China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(1), pages 105-117.
  92. Fallan, Even & Fallan, Lars, 2019. "Corporate tax behaviour and environmental disclosure: Strategic trade-offs across elements of CSR?," Scandinavian Journal of Management, Elsevier, vol. 35(3).
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