عناصر مشابهة

The Relationship between Corporate Social Responsibility and Tax Avoidance with an Empirical Study

تفصيل البيانات البيبلوغرافية
المصدر:المجلة العلمية للدراسات التجارية والبيئية
الناشر: جامعة قناة السويس - كلية التجارة بالاسماعيلية
المؤلف الرئيسي: Ibrahim, Salma Ahmed Zaki (مؤلف)
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
الصفحات:1010 - 1032
ISSN:2090-3782
رقم MD:1445271
نوع المحتوى: بحوث ومقالات
اللغة:English
قواعد المعلومات:EcoLink
مواضيع:
التجنب الضريبي | مواطنة الشركات | الشركات المصرية
رابط المحتوى:
PDF (صورة)     

الوصف
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.

عناصر مشابهة