The Relationship between Corporate Social Responsibility and Tax Avoidance with an Empirical Study
| المصدر: | المجلة العلمية للدراسات التجارية والبيئية |
|---|---|
| الناشر: | جامعة قناة السويس - كلية التجارة بالاسماعيلية |
| المؤلف الرئيسي: | Ibrahim, Salma Ahmed Zaki (Author) |
| مؤلفين آخرين: | Khalil, Abdel-Fattah Ahmed Ali (Co-Author) , Ali, Heba Gamal Hashim (Co-Author) , Ghali, Ashraf Ahmed Mohamed (Co-Author) |
| المجلد/العدد: | مج14, ع3 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2023
|
| الشهر: | يوليو |
| الصفحات: | 1010 - 1032 |
| ISSN: |
2090-3782 |
| رقم MD: | 1445271 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Egypt | Corporate Social Responsibility | Tax Avoidance
|
| رابط المحتوى: |
عدد مرات التحميل
14
| المستخلص: |
This research aims to provide empirical evidence on the tax avoidance behavior of firms that engage in corporate social responsibility (CSR) activities. Based on a sample of 41 Egyptian non-financial companies listed in the Egyptian Stock Exchange (EGX100) during the period from 2016 to 2021, the research employs both generalized least squares (GLS) and panel-corrected standard errors (PCSE) regression analyses to examine the relationship between CSR and tax avoidance. The empirical results show that there is a significant inverted U-shaped relationship between CSR and tax avoidance, as measured by current ETR and GAAP ETR. This finding suggests that tax avoidance practices decrease with an increase in CSR performance. However, when the CSR index exceeds a certain threshold, tax avoidance practices increase as CSR performance increases. |
|---|---|
| ISSN: |
2090-3782 |
عناصر مشابهة
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Corporate Social Responsibility and Tax Avoidance: Egypt Evidence
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