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JOURNAL OF APPLIED BUSINESS AND ECONOMICS
Do Socially Responsible Firms Pay Their Right Part of Taxes? Evidence from the European Union
Author(s): Yosra Makni Fourati, Houda Affes, Ikram Trigui
Citation: Yosra Makni Fourati, Houda Affes, Ikram Trigui , (2019) "Do Socially Responsible Firms Pay Their Right Part of Taxes? Evidence from the European Union," Journal of Applied Business and Economics, Vol. 21, Iss.1, pp. 24-48
Article Type: Research paper
Publisher: North American Business Press
Abstract:
This study extends the literature by examining the relationship between the corporate social responsibility (CSR)and tax avoidance. Based on a sample of 614 companies from 15 European-Union countries over the period of 2002-2015, we find that, on average, socially responsible firms are more involved in tax-avoidance activities than the less responsible ones. In addition, we investigate how different CSR activities affect corporate tax avoidance. More interestingly, our results show that a strong activity in the economic, environmental, social and corporate-governance dimensions is associated with a high level of tax avoidance, indicating that CSR and tax avoidance are complementary strategies.
