Corporate social responsibility is a voluntary initiative of company leaders to develop and implement certain socially oriented, non-profit activities that are aimed at qualitatively improving the external environment for the company. It encourages companies to pay special attention to issues of social responsibility that meet the long-term interests of the development of companies and correspond to the social goals of society. Within the concept of CSR, the company should contribute to the achievement of social peace, the safety and well-being of citizens, respect for human rights, and the preservation of the environment. Benkraiem et al. (2021) add that “a dilemma arises about whether policies should encourage the ethical behavior of firms (an informal institution) or strengthen auditing standards (a formal institution)” (p. 1). This is a responsibility to business partners and employees, to local communities, and the population. With corporate social responsibility in action, businesses, government, and society work together to provide solutions for socio-economic problems. Such problems can include the eradication of social dependency or the creation of mechanisms for public control over the fulfillment by the state of its social obligations.
Large companies often act as city-forming companies which is another kind of corporate social responsibility for them. Harjito et al. (2017) claim that tax aggressiveness largely depends on the size of a corporation and its capital. The companies’ activities remain one of the main forces of the environment development – both positive and negative. The companies gather interested people around themselves, forming a system of relations associated with the sharing of responsibility with the state not only for social and labor relations, but also for the well-being of society. In fact, corporate social responsibility is the realization of the social interests of a company by ensuring the social development of its team and the active participation of the company in the development of society. Corporate social responsibility implies a certain level of voluntary desire to allocate financial and material resources to solve social problems on the part of the organization’s management. This desire takes place in relation to what lies outside the requirements determined by law or regulatory bodies or in excess of these requirements.
Every year, corporate social responsibility issues become more and more relevant due to globalization, the intellectualization of labor and production, the increased risk of disasters, and the socialization of labor relations. However, some questions still remain open, in particular, those related to the role of social responsibility in regulating the interaction between companies and the state in the tax sphere. Susanti (2017) adds that “the payment of taxes is both a crucial corporate contribution to society and essential to good governance; but it is an under-researched aspect of corporate social responsibility” (p. 1639). Meanwhile, the study of this phenomenon makes it possible to optimize specific activities carried out within the framework of the concept of social responsibility and, as a result, increase their effectiveness. Corporate social responsibility, while remaining innately a good thing, still can be used as a means to avoid and evade taxes. According to Wang et al. (2019), tax avoidance is a broad concept that ranges from legitimate ways of reducing tax expenses to law violations. This paper explores the possibilities of such tax machinations in the sphere of corporate social responsibility, gathering the evidence from relevant literature.
There are many factors that influence the relationship between corporate social responsibility and tax evasion and avoidance. For example, the overconfidence of a company’s CEO revealed to be quite significant when it comes to corporate decisions. A study by Karavitis et al. (2021) found that in China, tax avoidance was closely related to corporate responsibility scores – companies who scored higher in social responsibility tend to pay less taxes. However, the overconfidence of CEO plays a moderating role here. According to Karavitis et al. (2021), more corporate responsible firms tend to avoid more taxes, while the companies with overconfident CEO’s might not perceive their behavior as risky and not use strategic advantages of CSR. Choi et al. (2018) also supply that “in Korea, the ownership disparity between cash flow and control by controlling inside shareholders is associated with lower CSR, consistent with opportunistic rent expropriation theory” (p. 931). This reveals that a properly applied corporate social responsibility can help a company during bad times, along with insurance theory, due to the reputation boost it provides.
Still, despite the positive effects, corporate social responsibility is heavily associated with tax avoidance. As states the study by Gulzar et al. (2018), there is a negative correlation between current and cash effective tax rate and corporative responsibility initiatives. These findings (2018) suggest that “in China, responsible firms are more involved in tax avoidance as compared to less responsible firms” (p. 4549). Mao’s (2018) study also supports this view, providing evidence on the negative influence of corporate social responsibility on the tax payments on Chinese market. Mao (2018) adds that the strictness of regulations placed on Chinese firms in regards to corporate responsibility constantly increases. Clearly, China has developed a strong governmental system for ensuring the responsibility of business.
There are other factors that might come as influencing in this issue. Lin et al. (2017) report that firms of Chinese regions with lower institutional quality do avoid taxes, while companies of more developed regions comply more with tax rules. Cheng and Zhang (2021) add that higher degree of macroeconomic uncertainty emphasizes the correlation between CRS and tendency to avoid taxation. López-González et al. (2019) also emphasize that higher corporate social responsibility standards result in lower tax-saving practices. Moreover, Zeng (2019) states in weakly-governed states, companies with high CSR scores tend to avoid less taxes. The Chinese governments has successfully adopted the corporate social responsibility as a means of ensuring interaction between state and businesses, which explains why more responsible firms get more incentives to avoid taxes.
European countries are also engaging in the corporate responsibilities activities with business. Abid and Dammak (2021) study the cases of French companies in regard to application of social responsibility and tax avoidance. According to the authors (2021), companies who use high-quality auditors tend to use CSR as a means to mitigate the negative reactions associated with their tax avoidance. Managers’ behavior should be monitored more closely in such cases, as opportunistic attitudes may arise. Dakhli (2021) also reports findings on French businesses on the aspects of relationship between institutional ownership and corporate tax avoidance with CSR as a specific variable. It was evidenced in Dakhli’s (2021) study that institutional ownership has a negative influence on tax avoidance. Kao and Liao (2021) have researched how tax avoidance influences a company’s tax reports in CSR in UK. Authors confirm that firms with better corporative responsibility performance tend to avoid taxes more often, providing specific disclosures in their reports.
Countries of the East have been adopting the concepts of corporate social responsibility into their government and business systems for a while now. Santoso et al. (2019) examined the evidence from Thailand firms, studying the correlation between tax aggressiveness and corporal responsibility. According to the authors (2019), “the disclosure of social responsibility was positively associated with tax aggressiveness, but the positive association was weakened by the presence of assurance against sustainability reports” (p. 1429). Developing countries have their own specifics in regards to adopting corporate social responsibility, which can be seen from reports from Indonesia and Egypt. Sari and Tjen (2017) claim that “more socially responsible corporations in Indonesia are likely to be less tax aggressive and have a higher a commitment to paying taxes” (p. 93). Abdelfattah and Aboud (2020) refer to the Egyptian market, offering an insight into correlation between tax avoidance, corporate governance, and social responsibility. The authors (2020) state that companies with higher CSR standards report greater stock returns which suggests that implementation of CSR truly enhances firm’s value. CSR disclosure also provides for corporate tax avoidance, which also boosts its value.
The primary research method for this study is the comprehensive literature analysis. There is a significant body of relevant scientific publications that explore the issue of tax avoidance using corporate social responsibility. Evidence from different countries and markets provide a definitive insight into the problem, highlighting its major features and aspects. There are many examples of tax machinations that have been recorded throughout the years, as the corporate social responsibility began gaining recognition and relevance. A tailored search had been performed via Google Scholar, Microsoft Academic, Semantic Scholar, and other academic search engines. The search included keywords such as “corporate social responsibility”, “tax evasion”, “tax avoidance”, and “market economy”. The most relevant articles were gathered for the literature review and as supporting sources for this research.
Corporate Social Responsibility and Tax Evasion
The US economy is characterized by minimal state intervention in the regulation of socio-economic relations. At the same time, the country is known for its tradition of systematic business participation in the financing of various non-commercial projects. The main tool for implementing corporate social responsibility policy for American companies is the creation of corporate funds aimed at solving various social problems through business. The socially responsible behavior of companies should be encouraged by tax incentives and credits fixed at the legislative level to ensure that businesses do not revert to tax evasion.
There are many different forms of government incentives in the United States, such as income tax benefits, for example. However, in case of corporate social responsibility and tax evasion, another measure should be used – specifically, the amount of charitable contributions can be deducted from taxable income. In practice, it turns out that corporate investments in the social sphere are a form of partial indirect state financing of the social sphere. In conditions of preferential taxation, the owners lose much less money than they nominally invest. This is not a simple waste of financial resources, but an opportunity to improve brand’s reputation in the eyes of society, to create a positive image of the company. Amalia and Suprapti (2020) add that CSR reports are primarily used to gain positive public opinion and attract investors. Nevertheless, some businesses see it as an opportunity to evade taxes.
The topic of tax optimization and minimization has always been popular, and is especially now; however, today’s popularity is a little different. If earlier it was associated exclusively with the aspirations of companies to establish their economic turnover with maximum financial efficiency, now, of course, interest in this efficiency has not diminished. Nevertheless, when deciding how to formalize certain economic, financial transactions, the fear of arousing interest in the company’s activities from law enforcement agencies is increasingly coming to the fore. This is explained simply – the line between optimization and non-optimization is not always clear not only to the company itself, but also to those competent authorities who are then forced to evaluate this activity.
Essentially, tax evasion means that the company has deliberately concealed or corrected some information about its income to pay less tax or not to pay it at all. Gokalp et al. (2017) determine tax evasion specifically as “a managerial decision not to fully report taxable corporate profit in order to reduce tax payments” (p. 258). It is considered fraud by law, as it is illegal to intentionally report to the state wrong information about the company’s financial performance relevant to taxation. A company cannot and should not be considered socially responsible if it commits tax evasion using the corporate responsibility as a cover. Whait et al. (2018) claim that it is not yet clear how exactly tax aggressiveness and corporate social responsibility correlate. However, it is also often up to the state to ensure that there are special incentives for the companies which truly commit to sustainable development.
The state’s main duty and objective is to satisfy public interests, as well as the development of society and the improvement of public welfare. At the same time, the state has the right to partially delegate the implementation of such tasks to the private sector. However, it is worth noting that the state should not oblige the private sector to invest in corporate social responsibility, or else it could turn into a mere devoir rather than a truly responsible act. At the same time, by applying a competent tax policy, the state can motivate companies to implement corporate social responsibility principles in their activities. According to Col and Patel (2019), “firms’ CSR ratings increase substantially in the two years after they first open tax haven affiliates” (p. 1033). This may be a system of tax incentives, tax deductions, or tax credits provided to taxpayers for certain actions related to corporate social responsibility. These measures could have an incentive effect and also allow taxpayers to partially recover the costs associated with certain corporate responsibility activities.
Currently available benefits for corporate social responsibility in tax relations are, on the one hand, responsible tax behavior. It refers to the awareness by taxpayers of the need to pay taxes as a prerequisite for the prosperity of the country and personal well-being. This benefit is violated by tax evasion, which has the possibility of severely harming the economy On the other hand, there are certain expectations of responsible behavior of business structures on the part of the state. The development strategy for socially responsible business is closely linked to formation of responsible tax behavior of the whole business community.
Within the framework of corporate social responsibility, companies deal with a part of the problematic areas of the state, which means there is a process of merging of state interests and interests of corporations. This form of corporate interaction is based on social responsibility, equality before the law of the participants in the interaction, and therefore there is no place for corruption and abuse. In a market economy, the success of a business depends on various circumstances, including the prevailing market conditions, entrepreneurial professionalism, intuition, and just luck. Those companies that came to be more successful than others should understand that in order to maintain a certain balance and stability in society, they need to show corporate social responsibility to society.
Corporate Social Responsibility and Tax Avoidance
Business initiatives have a significant impact on the processes of social development in the country, and their results change public perceptions about the standards of quality of life. However, it is worth noting that Baudot et al.’s (2019) study found that “no clear trend or pattern indicating that reputation is associated with or affected by certain types of corporate tax behaviors” (p. 197). For example, a pensioner who has a corporate pension in addition to the state pension is better protected in old age, and the non-state pension provision itself has been predominantly developed on a corporate basis. This also applies to voluntary health insurance – employees of companies that have a fully or partially paid voluntary medical insurance policy have more opportunities to receive medical services. The employer, contributing to the growth of education and qualifications of employees, thereby increases their competitive advantages in the labor market and confidence in the future.
When discussing issues of corporate social responsibility, representatives of the financial sector very often say that their activities do not have a significant impact on the environment and the quality of life of local communities. At the same time, they compare mining and processing companies that have a direct impact on the environment. However, they forget about the special functions of financial institutions. After all, the development of the real sector of the economy and its impact on society and the environment depends on where the financial sector allocates funds. It is majorly up to the financial sector to promote the ideas, principles and practices of corporate social responsibility in the business environment. Why is it important to develop stakeholder engagement? In the modern world, companies are constantly influenced by a wide range of stakeholders, whose actions and decisions largely affect the success of their business. In addition, with the intensification of globalization processes and the development of IT technologies, especially the Internet and social networks, this process is also increasingly intensifying. As a result, companies face a range of non-financial risks, the source of which lies in the freedom of stakeholders to choose their behavior towards the company.
However, companies must note that interaction with stakeholders should not be limited to only informing them about the progress made. Interaction should be understood as a regular sequential process based on building a dialogue between the company and its stakeholders. The central stages of this process are: identifying the opinions and expectations of stakeholders and integration of stakeholder expectations into the company’s activities. Moreover, the company should constantly evaluate the effectiveness of the measures taken and inform interested parties about them. This process, if performed correctly and in accordance with corporate social responsibility principles, allows the healthy transition to the next cycle of interaction with stakeholders. A well-thought-out and effective CSR system allows companies to make a positive contribution to social well-being and environmental sustainability. Additionally, it also contributes to improving business performance and sustainability.
Taxes are a necessary means to ensure that the employee will be paid their due in the future. However, for what purposes, in particular, taxes are used? Education, preschool education, health care, environmental protection, support for socially unprotected segments of the population – there are many ways to make tax money useful. These are completely different directions, so why do businesses willingly invest in corporate social responsibility and sometimes avoid paying taxes due to it? Because participation in corporate social responsibility actions allows businesses to acquire intangible real assets: reputation, brand, talented staff — the positive effect is obvious. According to Kim and Im (2017), tax avoidance have indirect negative financial consequences such as the loss of reputation among investors. Moreover, paying taxes is still only one of the obligations of the taxpayer to the state. Tax avoidance is also absolutely legal – it gives the company the opportunity to reduce its taxes expenses by fulfilling certain obligations to the state or society. Currently, corporate social responsibility is one of the most popular means to avoid taxes, as it serves both for brand’s positive image and financial performance.
The social effect here is blurred – taxes are collected centrally and distributed by the state, and directed not only to social needs. According to Oats and Tuck (2019), “corporate tax avoidance has been a matter of considerable public attention, particularly since the 2008 global financial crisis” (p. 565). However, since participation in corporate social responsibility solves a large block of tax financing issues, it is necessary to provide for the participants not only a system of benefits, tax deductions, but also tax credits. A tax credit involves deducting a certain amount – for example, the amount of corporate social expenses – directly from the amount of the tax liability. Thus, it is performed not through a reduction in the taxable base, as in the case of tax deductions. From there, a legal way for a company to reduce taxation expenses arises – in form of tax avoidance means provided by the state itself.
The tax credit is one of the strongest incentives to encourage any type of taxpayer action. It should also provide for a reduction in contributions to off-budget funds if the employer makes similar payments, such as the employer’s contribution to medical care, employee insurance, or organization of corporate medical care. Additionally, health insurance at retirement age and payment of corporate pensions also belong to such payments. The business primarily exists to make a profit, including by optimizing tax deductions within the framework of current legislation. This goal is achieved not only by investing in a company, but also by investing in a person. A company needs to remain open and information transparent while implementing corporate social responsibility. Harjoto (2017) emphasizes that positive organisational culture can be crucial in preventing corporate fraud. In practice, it should develop its own principles of social responsibility of business, technological modernization programs, and environmental safety means, as these actions form a positive image of the company in the long term.
This can be a completely new approach to doing business, harmoniously combining the interests of both business and government. Goerke (2018) states that “emphasizing one CSR element induces the firm to reduce tax avoidance, creating simultaneously a substitutive and a complementary relationship between CSR and tax avoidance” (p. 310). A very important point is that large international companies that invest in social projects within the framework of corporate social responsibility understand that this is also a more efficient use of funds. After all, funds invested in charity have a short life, while in the case of a socially responsible business, these funds are invested in solving social problems and work for a long time.
Results and Discussions
Based on the discussed, it is possible to determine the main provisions of the concept of corporate social responsibility in relation to tax evasion and avoidance. First of all, corporate interaction between the state and businesses forms a new type of tax relations, which implies mutual understanding and mutual responsibility of participants in the tax process. This interaction creates mutually beneficial mechanisms for social investment of business in society, and becomes an important element in the negotiation strategy of business and government. Secondly, social investments expand the concept of social responsibility of business, as a result of which there is a transition from charity to focused social investments of companies. These investments can be aimed at solving the most pressing problems for the country related to employment, poverty alleviation, education, housing, security, health and environment habitat. Basically, these interventions work in those spheres of life of society, the investment of which comes from tax payments.
Corporate social responsibility is the highest form of interaction between business, government and society in solving socially significant issues. It contributes to the eradication of social dependency, as well as to the creation of mechanisms for public control over the distribution of budgetary funds, the fulfillment of the social obligations by the state. It remains of utmost importance to prevent tax evasion in this sphere of business mechanisms, as the violation of a company’s taxation responsibilities directly affects the state and society. Montenegro (2021) reports that “in countries with strong national governance, CSR reporting seems to be used as a compensatory tool for firms to mitigate the public concern arising from tax evasion activities” (p. 1). Thus, corporate social responsibility should be considered as one of the main tasks of every company, and the payment of taxes – the first step towards its implementation. In turn, the state is responsible for maintaining an appropriate taxation policy and rational use of tax revenues. Thus, the collection of taxes and their subsequent distribution for the benefit of society and sustainable social development can be considered as a direction for the development of corporate social responsibility.
In this case, the partnership of the state and its taxpayers is carried out in the problematic field of the functioning of tax relations. Obviously, in this partnership, it is the state that bears the main financial burden, and the contribution of the private sector does not bring too much. Irfansyah et al. (2020) add that tax aggressiveness of the businesses should be reduced due to the taxes being essential for the state. The state in such a partnership plays the role of organizer and regulator of industrial development. Based on public interest and expert surveys, the state formulates the priorities for the development of the national economy and determines the mechanisms for resource provision. However, it is up to responsible businesses to respect these priorities and work together with the state towards the improvement of social situation.
As a result, a new approach to solving the problem of paying taxes and shaping the responsible tax behavior can be developed. The main message of this approach will be not the taxpayer’s humility before the tax system as an inevitable evil, but their motivated choice, a conscious decision to take on the obligation to pay taxes. Business representatives should have a stronger understanding that evading taxes is not only reprehensible, but also indecent, at least for those who consider themselves a patriot of the country. In the context of the development of democracy and the formation of civil society, awareness of the need for mutually beneficial cooperation is absolutely crucial. According to Krishnamurti et al. (2018), “the relationship between CSR and corruption risk is mediated by institutional quality, protection of minority shareholders’ rights, stock market development, and freedom of the press” (p. 1). The corporate concern for a favorable attitude of the public to the activities of government bodies is the basis for pursuing a strong and confident social policy with adequate social responsibility.
The development and strengthening of future world business will largely depend on how timely and adequately it perceives the basic principles of corporate social responsibility. Only in this case will it be able to become an engine of positive changes in socially significant areas of society, create and maintain decent working conditions for the personnel employed at enterprises. The significance and priority of the problems of corporate social responsibility are due, firstly, to the high degree of economic development of the leading countries of the world. This development creates material opportunities for maintaining modern standards of the quality of life of the population. Secondly, the strengthening of the role of intangible factors of economic growth associated with the need to invest in human capital as a key condition for innovative economic growth is required for further improvement. Nowadays, the human capital is largely based on the potential of the intellect, education, and creativity of workers rather than on its quantity.
An important reason for increasing attention to the development of social functions of the business community is the revision of traditional views on the concept of social policy. This revision is aimed in the direction of expanding the range of its subjects and significantly reducing state intervention in solving many socio-economic problems. From this point, it becomes obvious that businesses can and should address socio-economic issues on par with the state, as corporations increasingly gain more power and influence. Within this approach, tax evasion cannot be tolerated; however, tax avoidance in accordance with state incentives will provide financial motivation for business.
The main principles of companies’ activities within the framework of corporate social responsibility are openness, consistency, significance, and avoidance of conflicts. However, companies who operate on these principles often experience considerable difficulties. For example, the implementation of CSR principles requires a lot of time and effort from the company’s management. As a result, they are forced to be distracted from solving current, urgent issues. Secondly, the existing experience shows that there is no quick and obvious result from the implementation of CSR: it takes years to achieve a qualitative result. At this point, it is crucial for a business to build strong ties with the state and society – both by adhering to the corporate responsibility principles and by paying taxes.
Business cannot operate in isolation from society, since it is itself part of society. Since business plays a major role in improving the welfare of society, corporate social responsibility is a central concept in the management system. It positions companies both in terms of the risks involved and in terms of the benefits of the opportunities presented to it, especially in relation to their corporate reputation and broad stakeholder engagement. Thus, the corporation is an important social institution, which is included in the system of social relations that largely determine the socio-economic development of individuals.
A socially responsible company has the ability to attract and retain talented people. Moreover, it attracts and builds strong connections with investors, obtaining the ability to receive long-term investments which can be evidenced by taxation disclosures. This is especially important during the economic crisis. However, the most important for the business is to develop sustainable partnerships with the state, non-commercial organizations, public representatives, agencies, and other companies. This can be done primarily through the mechanism of social accountability. Providing a taxation report to everyone can be considered as an effective mechanism for informing investors, consumers, the local community, and authorities that the company conducts its business in a socially responsible manner. Such feedback not only demonstrates and secures the company’s right to do business, but also benefits society by making information more accessible. Consequently, the taxation report in the future can become an effective tool for dialogue between business, society, and the state.
Thus, the social responsibility of business can and should become a platform for fruitful cooperation between business and government. Still, it may take a lot of time to build mutual trust and establish rules for effective interactions. However, this is a long process that is not easy even in developed and prosperous economies. Targeted support from the state and its active participation in solving social problems is crucial to the establishment of healthy corporate social responsibility in business. The authorities should create specific conditions for the development of socially responsible business. First, it should guarantee property rights and business security, as well as an independent judiciary. A transparent legislative framework for social activities is also necessary to avoid corruption and abuse. By setting the priorities of social responsibility, the state shows the businesses the general direction towards which they should act, offering possibilities and opportunities. At the same time, the state should provide active and systematic support to the development of civil society institutions. An effective way to solve this problem is to create mechanisms for financing civil initiatives, including through the formation of a system of independent state and non-state agencies.
Thus, in the context of society’s development, corporate social responsibility of a business can become the defining principle of interaction in the tax sphere. Only within the framework of socially responsible tax behavior is it possible to achieve a balance of interests of interacting subjects. It can be concluded that by acting consciously and responsibly in the interests of corporations, private businesses will simultaneously work for the interests of the state. The presence of common goals and mutual responsibility will create the basis for real corporate interaction. In fact, corporate social responsibility will make the triangle “state – corporation – businessman” workable.
Ideas about better world do not change, but the expectations of the client, capital, and labor market from the position of business in the field of corporate social responsibility are changing. From chaotic participation in various charitable projects, business is moving towards the realization of the need to develop and formulate a position. Corporations are now taking into account their impact on people, society, and the planet. It is no longer enough just to do it – it has become important to be able to tell and answer the question about corporate social responsibility as a part of business. Just a decade ago, the main indicators of social responsibility were calculated values – taxes, additional medical payments, provision of pensions. The contribution to the development of the environment where the business was present, the way it took care of the environment, did not count, because the companies did not see a financial return in this. However, over time, business began to transform into passionate brands, starting to invest in the social environment and in its qualitative change.
In several years, the concept of corporate social responsibility has evolved from a series of often unrelated charitable actions to business-wide strategies. This can be seen from the status of employees: if earlier corporate responsibility was handled by a line specialist, now the task is delegated to top management. In some organizations, a corresponding position has even been introduced. This is what attracts customers and motivates employees, increases the loyalty of government agencies and partners. Now entrepreneurs spend their energy and finances more accurately, taking into account the result of the costs, and the process itself is targeted. Social projects are reflected in the company’s strategy, calculated and included in the budget.
It must be recognized that the business activities of the company and its social responsibility are closely related. Almost all areas of the company’s activities to a greater or lesser extent include socially significant components. As a result, the expansion of the sphere of responsibility of companies, as well as the expansion of their sphere of influence, is natural. Under such conditions, the approach from the point of view of corporate citizenship provides businesses with the opportunity to respond to the expectations of the authorities and society. Moreover, it also allows to take into account the improvement of business reputation and actively influence the socio-economic environment. This approach forms a new understanding of corporate social responsibility.
Suffice to say that corporate social responsibility remains the essential element of the organizational culture and worldview of any large commercial company. Moreover, one can say that the stronger and more successful the company, the higher should be the level of its participation in solving the most important social problems. At the same time, one cannot expect business to show social responsibility without creating a system of support and approval from the state and society. Such a dialogue will be extremely significant both for solving the priority tasks of the state and for increasing the intangible assets of companies.
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