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این مقاله علمی پژوهشی(کنفرانس) به زبان انگلیسی از نشریه ACM مربوط به سال ۲۰۲۱ دارای ۷ صفحه انگلیسی با فرمت PDF می باشد در ادامه این صفحه لینک دانلود رایگان مقاله انگلیسی و بخشی از ترجمه فارسی مقاله موجود می باشد.
کد محصول: h764
سال نشر: ۲۰۲۱
نام ناشر (پایگاه داده): ACM
نام کنفرانس: ICEEG 2021
نوع مقاله: علمی پژوهشی (Research articles)
تعداد صفحه انگلیسی: ۷ صفحه PDF
عنوان کامل فارسی:
مقاله انگلیسی ۲۰۲۱ : مسئولیت اجتماعی شرکت، اجتناب مالیاتی و عدم قطعیت اقتصاد کلان
“Tax Avoidance= اجتناب از پرداخت مالیات با روش های قانونی”
عنوان کامل انگلیسی:
Corporate Social Responsibility, Tax Avoidance and Macroeconomic Uncertainty
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Abstract
The issue of corporate social responsibility in China has aroused government and social concerns in recent years, and CSR becomes a crucial business management factor for companies. However, the motivations of Chinese companies to fulfill their corporate social responsibilities are worth exploring. We attempt to have a deeper understanding of the connotation of information conveyed by corporate social responsibility through exploring the relationship between corporate social responsibility and corporate tax avoidance strategy. This article proposes hypotheses about the relationship of Chinese companies based on China’s national conditions and market conditions, and selects China’s listed company data from 2010-2019 as a sample, using RKS, DON, and scores from HeXun website respectively as CSR indicators to carry out empirical research. Further, we explore the effect of macroeconomic uncertainty on the relationship between CSR and tax avoidance. The results show that there is a positive relationship between CSR disclosure and tax avoidance in Chinese company. And the positive correlation between them is more significant when facing higher degree of macroeconomic uncertainty.
KEYWORDS: Government regulations of corporate behaviors, Social issues in managements, Macroeconomic uncertainty, Corporate social responsibility, Tax avoidance
۱.INTRODUCTION
In the past few decades, companies always excessively pursued profit maximization at the expense of causing some social problems to be reckoned with, such as environmental pollution, food safety, counterfeiting, and lack of integrity. But in recent years, the issue of corporate social responsibility in China has aroused widespread government and social concerns. Corporate social responsibility has gradually become a strategic factor that needs to be treated with great caution for the company’s sustainability. However, the motivations of Chinese companies to fulfill their corporate social responsibilities are worth exploring. Some scholars have found that the reasons for companies to fulfill their social responsibilities are due to external pressure, and its purpose is to maintain the company’s reputation, or to mitigate the adverse effects of the company’s negative events…
۶.CONCLUSION
This paper examines the relationship between corporate social responsibility and tax avoidance. Existing studies explored the relationship between tax avoidance and CSR, but few focus on which view suits Chinese nation conditions. Due to the weakness of Chinese market governance and awareness of CSR, we believe that Chinese companies suit the view of risk management, regarding corporate social responsibility as a kind of risk management methods for tax avoidance. Thus, corporate social responsibility is positively associated with tax avoidance for Chinese companies. And we further consider external factors that can influence the relationship mentioned above. We suggest that with high macroeconomic uncertainty, the positive association between corporate social responsibility and tax avoidance can be more pronounced. Using panel data on Chinese listed company over the 2010–۲۰۱۹ period, we gain empirical support for the hypotheses…