CSR Decoupling and Tax Avoidance: a Conceptual Framework

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...

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Bibliographic Details
Main Authors: Noorsakinah Abdul Wahab, Nurliana Md Rahin, Mohd Zulkhairi Mustapha
Format: Article
Language:English
Published: University of Wollongong 2022-07-01
Series:Australasian Accounting, Business and Finance Journal
Subjects:
business ethics
corporate social responsibility
csr decoupling
tax avoidance
Online Access:https://ro.uow.edu.au/aabfj/vol16/iss3/18/

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