Corporate social responsibility and corporate tax aggressiveness: Evidence of mandatory vs. voluntary regulatory regimes impact

This study aims to investigate whether corporate social responsibility activities are associated with more or less tax avoidance by focusing on this interrelationship in mandatory vs. voluntary regulatory regimes. The sample includes 6,668 firm-year observations of Chinese A-share firms listed on th...

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Bibliographic Details

Published in:	Problems and Perspectives in Management
Main Authors:	Oleh Pasko, Li Zhang, Alvina Oriekhova, Mykola Hordiyenko, Yarmila Tkal
Format:	Article
Language:	English
Published:	LLC "CPC "Business Perspectives" 2023-06-01
Subjects:	business ethics China corporate culture corporate social responsibility non-financial reporting tax aggressiveness
Online Access:	https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/18391/PPM_2023_02_Pasko.pdf