The relationship of corporate social responsibility (CSR) and tax planning
This study is conducted to examine the relationship between corporate social responsibility (CSR) and the level of corporate tax planning activities (measured by Book Tax Differences (BTDs)) in non-financial companies listed on London Stock Exchange (LSE). The study found that there is a positive s...
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| Format: | Conference or Workshop Item |
| Language: | English |
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2016
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| Online Access: | https://repo.uum.edu.my/id/eprint/25335/1/ICoGBSE%202016%20%20198-204.pdf |
| _version_ | 1803628912962437120 |
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| author | A.R., Rusniza |
| author_facet | A.R., Rusniza |
| author_sort | A.R., Rusniza |
| collection | UUM |
| description | This study is conducted to examine the relationship between corporate social responsibility (CSR) and the level of
corporate tax planning activities (measured by Book Tax Differences (BTDs)) in non-financial companies listed on London Stock Exchange (LSE). The study found that there is a positive significant relationship between CSR (overall) and the tax planning activities. This findings are consistent with legitimacy theory used to predict the relationship
between CSR and tax planning, as companies is expected to carry out activities which are perceived legitimate to the companies’ sustainability. The theory predicts that there is no mutual relationship between CSR and tax planning activities since companies are operating under value maximisation principle, therefore any activities which are seemed legitimate are pursued. |
| first_indexed | 2024-07-04T06:29:30Z |
| format | Conference or Workshop Item |
| id | uum-25335 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:29:30Z |
| publishDate | 2016 |
| record_format | dspace |
| spelling | uum-253352018-12-30T04:15:23Z https://repo.uum.edu.my/id/eprint/25335/ The relationship of corporate social responsibility (CSR) and tax planning A.R., Rusniza HB Economic Theory This study is conducted to examine the relationship between corporate social responsibility (CSR) and the level of corporate tax planning activities (measured by Book Tax Differences (BTDs)) in non-financial companies listed on London Stock Exchange (LSE). The study found that there is a positive significant relationship between CSR (overall) and the tax planning activities. This findings are consistent with legitimacy theory used to predict the relationship between CSR and tax planning, as companies is expected to carry out activities which are perceived legitimate to the companies’ sustainability. The theory predicts that there is no mutual relationship between CSR and tax planning activities since companies are operating under value maximisation principle, therefore any activities which are seemed legitimate are pursued. 2016 Conference or Workshop Item PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/25335/1/ICoGBSE%202016%20%20198-204.pdf A.R., Rusniza (2016) The relationship of corporate social responsibility (CSR) and tax planning. In: Proceeding 6th International Conference on Global Social Entrepreneurship (Kota Bharu) 2016, Kota Bharu ,Kelantan. |
| spellingShingle | HB Economic Theory A.R., Rusniza The relationship of corporate social responsibility (CSR) and tax planning |
| title | The relationship of corporate social
responsibility (CSR) and tax planning |
| title_full | The relationship of corporate social
responsibility (CSR) and tax planning |
| title_fullStr | The relationship of corporate social
responsibility (CSR) and tax planning |
| title_full_unstemmed | The relationship of corporate social
responsibility (CSR) and tax planning |
| title_short | The relationship of corporate social
responsibility (CSR) and tax planning |
| title_sort | relationship of corporate social responsibility csr and tax planning |
| topic | HB Economic Theory |
| url | https://repo.uum.edu.my/id/eprint/25335/1/ICoGBSE%202016%20%20198-204.pdf |
| work_keys_str_mv | AT arrusniza therelationshipofcorporatesocialresponsibilitycsrandtaxplanning AT arrusniza relationshipofcorporatesocialresponsibilitycsrandtaxplanning |