Conflicting company interests: The effect of corporate social responsibility on tax avoidance of companies in the ASEAN 5 countries

Conflicting company interests: The effect of corporate social responsibility on tax avoidance of companies in the ASEAN 5 countries

Tax avoidance, incorporated as a corporate social responsibility (CSR) issue, has become a global concern. Prior studies conducted in the western countries find mixed results on the relationship between CSR and tax avoidance. This study examines the empirical impact of the overall CRS and its catego...

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Bibliographic Details
Main Authors: Apostol, Jeremy Joie E., Cheung, Aimee C., Tenorio, Ma. Angelicca I., Tsang, Patrick S.
Format: text
Language:English
Published: Animo Repository 2016
Subjects:
Social responsibility of business > Southeast Asia
Tax evasion > Southeast Asia
Accounting
Online Access:https://animorepository.dlsu.edu.ph/etd_bachelors/8919
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Institution: De La Salle University
Language: English
Description
Summary:Tax avoidance, incorporated as a corporate social responsibility (CSR) issue, has become a global concern. Prior studies conducted in the western countries find mixed results on the relationship between CSR and tax avoidance. This study examines the empirical impact of the overall CRS and its categories, governance, community, employees and environment, to a company's level of tax avoidance in Singapore, Thailand, Indonesia, Malaysia and the Philippines or what is know as the ASEAN 5. Employing a sample of 159 companies form the CSRHuB, our results suggest that various relationships exist in the individual categories thereby affecting the impact of the overall CRS to tax avoidance.

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