Work

Corporate Social Responsibility and Good Corporate Governance as Tax Avoidance Solutions

Year: 2024

Type: article

Abstract: Corporate Social Responsibility (CSR) is a company's effort to demonstrate its social responsibility as an expression of ethical standards to achieve long-term results. In socially responsible companies, the level of tax avoidance tends to be lower. Companies with higher social responsibility will have lower tax saving practices. The results of the literature review describe that CSR is associated with a lower effective tax rate. In this context, CSR disclosure is a form of tax avoidance activity. Good corporate governance can be a strategy to minimize tax avoidance behavior.

Source: International Journal of Research on Finance & Business

DOI: 10.70575/ijrfb.v1i1.4

Author: Nurul Emil Safitri

Institution: University of Brawijaya

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: bronze

OpenAlex ID: W4408134716

FWCI:

Cites:

Cited by:

Related to: 10