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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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

id	oai:animorepository.dlsu.edu.ph:etd_bachelors-9564
record_format	eprints
spelling	oai:animorepository.dlsu.edu.ph:etd_bachelors-95642022-08-25T05:44:31Z Conflicting company interests: The effect of corporate social responsibility on tax avoidance of companies in the ASEAN 5 countries Apostol, Jeremy Joie E. Cheung, Aimee C. Tenorio, Ma. Angelicca I. Tsang, Patrick S. 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. 2016-01-01T08:00:00Z text https://animorepository.dlsu.edu.ph/etd_bachelors/8919 Bachelor's Theses English Animo Repository Social responsibility of business--Southeast Asia Tax evasion--Southeast Asia Accounting
institution	De La Salle University
building	De La Salle University Library
continent	Asia
country	Philippines Philippines
content_provider	De La Salle University Library
collection	DLSU Institutional Repository
language	English
topic	Social responsibility of business--Southeast Asia Tax evasion--Southeast Asia Accounting
spellingShingle	Social responsibility of business--Southeast Asia Tax evasion--Southeast Asia Accounting Apostol, Jeremy Joie E. Cheung, Aimee C. Tenorio, Ma. Angelicca I. Tsang, Patrick S. Conflicting company interests: The effect of corporate social responsibility on tax avoidance of companies in the ASEAN 5 countries
description	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.
format	text
author	Apostol, Jeremy Joie E. Cheung, Aimee C. Tenorio, Ma. Angelicca I. Tsang, Patrick S.
author_facet	Apostol, Jeremy Joie E. Cheung, Aimee C. Tenorio, Ma. Angelicca I. Tsang, Patrick S.
author_sort	Apostol, Jeremy Joie E.
title	Conflicting company interests: The effect of corporate social responsibility on tax avoidance of companies in the ASEAN 5 countries
title_short	Conflicting company interests: The effect of corporate social responsibility on tax avoidance of companies in the ASEAN 5 countries
title_full	Conflicting company interests: The effect of corporate social responsibility on tax avoidance of companies in the ASEAN 5 countries
title_fullStr	Conflicting company interests: The effect of corporate social responsibility on tax avoidance of companies in the ASEAN 5 countries
title_full_unstemmed	Conflicting company interests: The effect of corporate social responsibility on tax avoidance of companies in the ASEAN 5 countries
title_sort	conflicting company interests: the effect of corporate social responsibility on tax avoidance of companies in the asean 5 countries
publisher	Animo Repository
publishDate	2016
url	https://animorepository.dlsu.edu.ph/etd_bachelors/8919
_version_	1743177751038263296

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

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