企业社会责任与避税:经济自由的调节作用

IF 3.1 Q2 BUSINESS
Catherine Acosta Garcia, Isabelle Verleyen, Annelies Roggeman
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引用次数: 0

摘要

目的以往关于企业社会责任(CSR)与避税(TA)之间关系的研究并无定论。学术界建议加深我们对这种关系的理解。虽然有一些研究响应了这一号召,但对调节变量的研究仍处于起步阶段。本研究旨在分析经济自由度(EF)及其与权力距离(PD)的交互作用对企业社会责任(CSR)与权力差距(TA)之间关系的调节作用。设计/方法/途径作者以 2010-2018 年间 44 个国家的 3866 家上市公司为样本,使用多元回归技术研究了经济自由度是否以及如何调节企业社会责任(CRS)与权力差距(TA)之间的关系,以及权力距离如何影响这一效应。此外,我们还发现,当 PD 较低时,这种调节作用会更强。它为管理者反思其企业社会责任和税收实践提供了启示,也为政策制定者考虑促进企业社会责任和税收责任行为的制度条件提供了启示。这些研究结果表明,有必要整合文化、监管和合作要素,以观察企业的社会责任和纳税责任行为。 原创性/价值 据作者所知,这是第一项研究,调查了 EF 对企业社会责任和 TA 之间关系的调节作用,以及 EF 与 PD 的交互作用。此外,我们的样本包括欧洲、北美、南美、亚洲和大洋洲的企业,有助于研究 EF 和 PD 的广泛多样性。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Corporate social responsibility and tax avoidance: the moderating role of economic freedom
Purpose Previous studies on the relationship between corporate social responsibility (CSR) and tax avoidance (TA) have found inconclusive results. Academics have suggested deepening our understanding of this relationship. Although a few studies have responded to this call, research toward moderating variables is still nascent. The purpose of this study is to analyze the moderating role of economic freedom (EF) and its interaction with power distance (PD) on the relationship between CSR and TA. Design/methodology/approach Based on a sample of 3,866 publicly listed firms from 44 countries over the period 2010–2018, the authors use multivariate regressions techniques to investigate whether and how EF moderates the relationship between CRS and TA and how PD influences this effect. Findings Findings indicate that the potentially positive relationship between CSR and TA is weaker for firms in institutional environments with higher EF. Moreover, we find that this moderating effect is stronger when PD is lower. Practical implications This study has important implications. It offers insights for managers to reflect on their CSR and taxation practices, and for policymakers to consider the institutional conditions that facilitate corporations’ social and tax-responsible behavior. These findings indicate the necessity of integrating cultural, regulatory and collaborative elements to observe corporations engaged in social and tax-responsible behavior. Originality/value To the best of the authors’ knowledge, this is the first study to investigate the moderating effect of EF on the relationship between CSR and TA, and its interaction with PD. Moreover, our sample includes firms based in Europe, North and South America, Asia and Oceania, facilitating the study of EF and PD’s broad diversity.
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来源期刊
CiteScore
5.60
自引率
18.80%
发文量
35
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