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
13
| LEADER | 02178nam a22002537a 4500 | ||
|---|---|---|---|
| 001 | 2191281 | ||
| 041 | |a eng | ||
| 044 | |b مصر | ||
| 100 | |9 766006 |a Ibrahim, Salma Ahmed Zaki |e Author | ||
| 245 | |a The Relationship between Corporate Social Responsibility and Tax Avoidance with an Empirical Study | ||
| 260 | |b جامعة قناة السويس - كلية التجارة بالاسماعيلية |c 2023 |g يوليو | ||
| 300 | |a 1010 - 1032 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b 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. | ||
| 653 | |a التجنب الضريبي |a مواطنة الشركات |a الشركات المصرية | ||
| 692 | |b Egypt |b Corporate Social Responsibility |b Tax Avoidance | ||
| 700 | |a Khalil, Abdel-Fattah Ahmed Ali |e Co-Author |9 766009 | ||
| 700 | |9 766011 |a Ali, Heba Gamal Hashim |e Co-Author | ||
| 700 | |9 766013 |a Ghali, Ashraf Ahmed Mohamed |e Co-Author | ||
| 773 | |4 إدارة الأعمال |4 دراسات بيئية |6 Business |6 Environmental Studies |c 102 |e Journal of Commercial & Environmental Studies (JCES) |f Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt Al-Tuğāriyyaẗ wa Al-Buḥūṯ Al-Bī’iyyaẗ |l 003 |m مج14, ع3 |o 0335 |s المجلة العلمية للدراسات التجارية والبيئية |v 014 |x 2090-3782 | ||
| 856 | |u 0335-014-003-102.pdf | ||
| 930 | |d y |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1445271 |d 1445271 | ||
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