The Association between Corporate Social Responsibility Disclosure and Tax Avoidance: Evidence from Philippine
Eko Budi Santoso, Kazia Laturette, Stanislaus Adnanto Mastan
Asian Journal of Economics, Business and Accounting · pp. 1–11 · Published 11 Sep 2021
10.9734/ajeba/2021/v21i1330456Abstract
This study investigates the association between corporate social responsibility disclosure and tax avoidance as allocations of corporate resources to the stakeholders, other than the shareholders. The study aims to examine whether companies that are actively disclosing their social responsibility are also behaving ethically in their financial aspect. Specifically, this study investigates whether companies with good social responsibility will also behave responsibly in their taxation aspect by reducing tax avoidance practices. The study is conducted in a developing country, namely the Philippines, where the sample group is obtained from go-public companies listed on the Philippine stock exchange during the 2014-2019 period that published sustainability reports. The results show there is a negative association between corporate social responsibility disclosure with tax avoidance. This shows that corporate tax practice is part of social responsibility actions.
Cited by 1
1 citation reported by external sources — individual citing-article records aren't available to list yet.
Related research
- Corporate Social Responsibility and Earnings Reports: The Moderating Role of Market Volatility and Trading Opportunities — shares topic coverage
- The Influences of Corporate Social Responsibility to Customer Repurchases Intentions, Customer Word-of-Mouth Intentions and Customer Perceived Food Quality of Fast-Food Restaurants in Hong Kong and the Mediating Effects of Corporate Reputation — shares topic coverage
- The Role of Multinational Companies in Sustainable Socioeconomic Development: The Case of Palestine — shares topic coverage
- Effect of Firm Size and Profitability on Corporate Social Disclosures: The Nigerian Oil and Gas sector in Focus — shares topic coverage
- The Effect of Corporate Social Responsibility on Pride in Membership, Job Satisfaction and Employee Engagement — shares topic coverage
Article metrics
Real usage data collected on this platform.
0
Page views
0
PDF downloads
0
Outbound clicks
1
Citations
Views by country
Approximate, from request IP at view time — not citizenship or institution. Countries with fewer than 5 views are grouped as "Other".
No views recorded yet.
Traffic sources
Referring site, by host.
No traffic recorded yet.
Views and downloads exclude known bots/crawlers. Citations combines this platform's own DOI-resolved index with each external source's own reported total — see Cited by above for individually listed citing works. Last refreshed 0 seconds ago.