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: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
University of Wollongong
2022-07-01
|
| Series: | Australasian Accounting, Business and Finance Journal |
| Subjects: | |
| Online Access: | https://ro.uow.edu.au/aabfj/vol16/iss3/18/ |
| _version_ | 1811246896466886656 |
|---|---|
| author | Noorsakinah Abdul Wahab Nurliana Md Rahin Mohd Zulkhairi Mustapha |
| author_facet | Noorsakinah Abdul Wahab Nurliana Md Rahin Mohd Zulkhairi Mustapha |
| author_sort | Noorsakinah Abdul Wahab |
| collection | DOAJ |
| description | 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.
|
| first_indexed | 2024-04-12T15:01:07Z |
| format | Article |
| id | doaj.art-82a533833c0e4e02a015e7e3f9dd5cc5 |
| institution | Directory Open Access Journal |
| issn | 1834-2000 1834-2019 |
| language | English |
| last_indexed | 2024-04-12T15:01:07Z |
| publishDate | 2022-07-01 |
| publisher | University of Wollongong |
| record_format | Article |
| series | Australasian Accounting, Business and Finance Journal |
| spelling | doaj.art-82a533833c0e4e02a015e7e3f9dd5cc52022-12-22T03:28:05ZengUniversity of WollongongAustralasian Accounting, Business and Finance Journal1834-20001834-20192022-07-0116313114610.14453/aabfj.v16i3.09CSR Decoupling and Tax Avoidance: a Conceptual FrameworkNoorsakinah Abdul Wahab0Nurliana Md Rahin1Mohd Zulkhairi Mustapha2University of Malaya, MalaysiaUniversity of Malaya, MalaysiaUniversity of Malaya, MalaysiaKeywords: 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. https://ro.uow.edu.au/aabfj/vol16/iss3/18/business ethicscorporate social responsibilitycsr decouplingtax avoidance |
| spellingShingle | Noorsakinah Abdul Wahab Nurliana Md Rahin Mohd Zulkhairi Mustapha CSR Decoupling and Tax Avoidance: a Conceptual Framework Australasian Accounting, Business and Finance Journal business ethics corporate social responsibility csr decoupling tax avoidance |
| title | CSR Decoupling and Tax Avoidance: a Conceptual Framework |
| title_full | CSR Decoupling and Tax Avoidance: a Conceptual Framework |
| title_fullStr | CSR Decoupling and Tax Avoidance: a Conceptual Framework |
| title_full_unstemmed | CSR Decoupling and Tax Avoidance: a Conceptual Framework |
| title_short | CSR Decoupling and Tax Avoidance: a Conceptual Framework |
| title_sort | csr decoupling and tax avoidance a conceptual framework |
| topic | business ethics corporate social responsibility csr decoupling tax avoidance |
| url | https://ro.uow.edu.au/aabfj/vol16/iss3/18/ |
| work_keys_str_mv | AT noorsakinahabdulwahab csrdecouplingandtaxavoidanceaconceptualframework AT nurlianamdrahin csrdecouplingandtaxavoidanceaconceptualframework AT mohdzulkhairimustapha csrdecouplingandtaxavoidanceaconceptualframework |