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 |
| Summary: | 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 and book tax difference were used as the proxy variables of tax avoidance. The results show that the CSR positive performance firms have lower GAAP effective tax rates than those without CSR positive performance firms, and have higher the positive performance of CSR its current effective tax rates is lower.
Compare all the CSR positive performance dimensions and effective tax rates, more environmental dimensions of CSR indicate lower effective tax rates. Exclusion of the positive environmental dimensions of performance found that the GAAP effective tax rates still low, but level of CSR positive performance and effective tax rates was not significant. This suggests that the firms under study had high possibility of tax avoidance.
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