Complements, substitutes or neither? A review of the relation between corporate social responsibility and corporate tax avoidance

IF 1.1 Q3 BUSINESS, FINANCE

Journal of Accounting Literature Pub Date : 2023-04-04 DOI:10.1108/jal-12-2021-0018

Shannon Jemiolo, Curtis Farnsel

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引用次数: 0

Abstract

PurposeThis review analyzes the existing theoretical and empirical research on the relation between corporate taxation and corporate social responsibility (CSR). By synthesizing the current literature regarding the directional relation between tax avoidance and CSR, the authors are able to identify areas where further research on this relation should be targeted to maximize the public interest.Design/methodology/approachThe authors conduct a literature review of articles published in leading journals in the fields of accounting, finance and management. Reputable working papers are included to support emerging trends in the research and suggest meaningful paths forward.FindingsThe literature reveals a complex relation between corporate tax avoidance and CSR. The published research offers theoretical and empirical support for both a substitutive and a complementary directional relation. An actionable takeaway from this review is that corporate taxation must be considered jointly with CSR when seeking to maximize the public interest.Originality/valueThe authors find a rapid influx of research over the past decade that explores the complex directional relation between corporate tax avoidance and CSR. This review will be useful to researchers that are interested in moving beyond a directional characterization of this relation. By synthesizing both established and emerging literature, the authors provide a foundation and direction for future research to examine issues that may directly inform tax or firm policies to increase overall stakeholder welfare.

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互补、替代还是两者都不？企业社会责任与企业避税关系研究综述

目的对企业税收与企业社会责任关系的现有理论和实证研究进行分析。通过综合目前关于避税与企业社会责任之间定向关系的文献，作者能够确定应该针对这种关系进行进一步研究的领域，以最大化公共利益。设计/方法/方法作者对发表在会计、金融和管理领域主要期刊上的文章进行了文献综述。包括信誉良好的工作论文，以支持研究中的新兴趋势，并提出有意义的前进道路。文献揭示了企业避税与企业社会责任之间的复杂关系。已发表的研究为替代和互补的方向关系提供了理论和实证支持。从这篇综述中得出的一个可操作的结论是，在寻求公共利益最大化时，必须将企业税收与企业社会责任结合起来考虑。作者发现，在过去十年中，探索企业避税与企业社会责任之间复杂的方向性关系的研究迅速涌入。这篇综述将对那些有兴趣超越这种关系的定向表征的研究人员有用。通过综合现有文献和新兴文献，作者为未来的研究提供了基础和方向，以检查可能直接告知税收或公司政策以增加整体利益相关者福利的问题。

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来源期刊

Journal of Accounting Literature BUSINESS, FINANCE-

CiteScore

6.50

自引率

0.00%

发文量

期刊介绍： The objective of the Journal is to publish papers that make a fundamental and substantial contribution to the understanding of accounting phenomena. To this end, the Journal intends to publish papers that (1) synthesize an area of research in a concise and rigorous manner to assist academics and others to gain knowledge and appreciation of diverse research areas or (2) present high quality, multi-method, original research on a broad range of topics relevant to accounting, auditing and taxation. Topical coverage is broad and inclusive covering virtually all aspects of accounting. Consistent with the historical mission of the Journal, it is expected that the lead article of each issue will be a synthesis article on an important research topic. Other manuscripts to be included in a given issue will be a mix of synthesis and original research papers. In addition to traditional research topics and methods, we actively solicit manuscripts of the including, but not limited to, the following: • meta-analyses • field studies • critiques of papers published in other journals • emerging developments in accounting theory • commentaries on current issues • innovative experimental research with strong grounding in cognitive, social or anthropological sciences • creative archival analyses using non-standard methodologies or data sources with strong grounding in various social sciences • book reviews • "idea" papers that don''t fit into other established categories.