Relationship between CSR rating and tax avoidance

被引：0

作者：

Karthikeyan, M. ^{[1
]}

Jain, Bhawana ^{[1
]}

机构：

[1] Amrita VishwaVidyapeetham, Sch Business, Coimbatore, Tamil Nadu, India

来源：

2017 IEEE INTERNATIONAL CONFERENCE ON COMPUTATIONAL INTELLIGENCE AND COMPUTING RESEARCH (ICCIC) | 2017年

关键词：

Corporate social responsibility; Tax avoidance; CSR rating; CORPORATE SOCIAL-RESPONSIBILITY; AGGRESSIVENESS;

D O I：

暂无

中图分类号：

TP18 [人工智能理论];

学科分类号：

081104 ; 0812 ; 0835 ; 1405 ;

摘要：

This study has been done to find whether there is a significant relationship between corporate social responsibility rating and tax avoidance. Sample includes 79 companies based on availability of ratings data. Companies financial data was collected from Prowess for the year 2004 to 2017. CSR data was collected fromCSRHub. CSRHub is third party site where we can collect CSR ratings data. Regression analysis was used to analyze the significance between corporate social responsibility rating and tax avoidance. Our results suggest that companies with higher CSR ratings have lower involvement in tax avoidance practices. Companies that are showing higher commitment towards environment are more tax responsible.

引用

页码：753 / 756

页数：4

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