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

• 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
• Institution: De La Salle University

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...