Association Between Corporate Social Responsibility (CSR) and Corporate Tax Avoidance: By CSR Different Categories Analysis
碩士 === 國立東華大學 === 會計與財務碩士學位學程 === 102 === This paper aims to examine corporations in CSR positive performance and whether there is a tax avoidance behavior. This study was conducted on a sample of American corporations from 2003 to 2009 financial year from the KLD database. The effective tax rate an...
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| Format: | Others |
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2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/kf26n2 |