CSR Decoupling and Tax Avoidance: a Conceptual Framework
Keywords: Business Ethics, Corporate Social Responsibility, CSR Decoupling, Tax Avoidance. This paper proposes a conceptual framework to investigate the relationship between CSR and tax avoidance. CSR and tax avoidance are claimed to share a similar feature of morality, thereby forming the basi...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Wollongong
2022-07-01
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| Series: | Australasian Accounting, Business and Finance Journal |
| Subjects: | |
| Online Access: | https://ro.uow.edu.au/aabfj/vol16/iss3/18/ |
| Summary: | Keywords: Business Ethics, Corporate Social Responsibility, CSR Decoupling, Tax Avoidance.
This paper proposes a conceptual framework to investigate the relationship between CSR and
tax avoidance. CSR and tax avoidance are claimed to share a similar feature of morality,
thereby forming the basis of argument in the linkage between the two strategies at corporate
level. While prior studies examined the relationship to ascertain corporate intention of engaging
in CSR, this paper proposes that the corporate intention, implied by CSR decoupling, be
embedded in the framework to investigate corporate perception on what constitutes moral
judgment. Specifically, this paper proposes a framework to understand if companies view tax
avoidance as an immoral act. The premise of neo-institutional theory is utilised to explain the
intention of CSR, through CSR decoupling, and its influence on tax avoidance. This paper
proposes that the significant gap in the literature should be addressed by incorporating the
intention of CSR into examination rather than concluding it; and seek to ascertain if companies
view tax avoidance as immoral, concluding the huge assumption that prior studies have relied
on.
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| ISSN: | 1834-2000 1834-2019 |