Corporate social responsibility and corporate tax aggressiveness: Evidence of mandatory vs. voluntary regulatory regimes impact
This study aims to investigate whether corporate social responsibility activities are associated with more or less tax avoidance by focusing on this interrelationship in mandatory vs. voluntary regulatory regimes. The sample includes 6,668 firm-year observations of Chinese A-share firms listed on th...
Main Authors: | , , , , |
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Format: | Article |
Language: | English |
Published: |
LLC "CPC "Business Perspectives"
2023-06-01
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Series: | Problems and Perspectives in Management |
Subjects: | |
Online Access: | https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/18391/PPM_2023_02_Pasko.pdf |