Corporate Social Responsibility and Tax avoidance

• Main Authors: Nien-Ping Lee, 李念萍
• Other Authors: Chien-Ju Lu
• Format: Others
• Language: zh-TW
• Published: 2018
• Online Access: http://ndltd.ncl.edu.tw/handle/p37hk6

碩士 === 元智大學 === 財務金融暨會計碩士班(會計學程) === 106 === This study examines the relationship between operations-related corporate social responsibility and tax avoidance in Taiwan food manufacturing and electronic industry from 2014 to 2016. By dichotomizing corporate social responsibility based on whether they are related to the firm’s core operations or not, this study finds that operations-related corporate social responsibility activities have significantly positive effect on current and next book-tax difference and permanent book-tax difference. However, non-operations-related corporate social responsibility activities have no relationship with tax avoidance. Furthermore, it finds that companies will affect their tax avoidance through different CSR activity, which is stronger under the company disclosing CSR report voluntarily.