Study on the relationship between corporate social responsibility (CSR) and tax aggressiveness: An empirical study on ASEAN firms

• Main Authors: Escasinas, Pia Joyce DG, Gabaldon, Jaimeelyn R., Mandap, Francis G., Tee, Julian S.
• Format: text
• Language: English
• Published: Animo Repository 2016
• Subjects: Social responsibility of business > Southeast Asia; Corporations > Taxation > Southeast Asia; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/8918
• Institution: De La Salle University

In light of the increasing importance of the relationship between corporate social responsibility and tax aggressiveness, numerous studies have been made in order to examine the link between these two concepts. This research aims to contribute to extant literature by making use of the multidimensional concept of CSR, a proposed possible solution to the conflicting empirical evidences present in existing studies. This research was based on companies from Indonesia, Malaysia, Philippines, Singapore,Thailand, which were ASEAN countries with available data from the CSRHub and Osiris database, and the study was carried out through the use of PLS-SEM. Notably, the results show a negative relationship between the governance dimension of CSR and tax aggressiveness in the Philippines and a positive relationship between the social dimension of CSR and tax aggressiveness in Thailand. All in all, this paper supports the claims of previous researches regarding the use of multidimensional CSR. Further, this research provides evidence that an examination of the link between CSR and tax aggressiveness on the regional level does not provide an accurate estimation of the actual relationship within the different countries comprising that region.