The ethics of tax avoidance : The moderating effect of internationalization on the relationship between CSR and tax avoidance

This paper examines how economic, environmental and social CSR activities are related to tax avoidance. Subsequently, this study examines whether internationalization moderates the relationship between the different CSR activities and tax avoidance. A matched sample of 266 firm-year observations w...

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Bibliographic Details
Main Author: Strater, Willem
Format: Others
Language:English
Published: Uppsala universitet, Företagsekonomiska institutionen 2017
Subjects:
CSR
tax
Online Access:http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-316649