企业社会责任与避税:来自韩国企业的证据

Q4 Business, Management and Accounting

Journal of Applied Business Research Pub Date : 2017-10-30 DOI:10.19030/JABR.V33I6.10045

Sung-Joan Park

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引用次数: 11

摘要

本研究使用剩余账面税差（BTD）、年度剩余BTD和总BTD来检验企业社会责任（CSR）活动与避税之间的关系。通过对2004年至2009年期间在韩国证券交易所（KSE）上市的1148家韩国上市公司的样本，研究发现，无论使用哪种避税代理，企业社会责任活动较高的公司都不太可能避税。在考虑企业社会责任的内生性后，用两阶段最小二乘法证实了这一发现。它还测试了七种不同的企业社会责任活动如何影响避税，并发现社会服务、员工满意度和对经济发展的贡献与避税呈负相关。总体而言，本文的实证结果支持了先前关于避税与企业社会责任之间负相关关系的研究。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Corporate Social Responsibility And Tax Avoidance: Evidence From Korean Firms

This study examines the relationship between corporate socially responsible (CSR) activities and tax avoidance using residual book-tax differences (BTD), year residual BTD and total BTD. Using a sample of 1,148 publicly listed Korean firms on Korean Stock Exchange (KSE) covering periods between 2004 and 2009 it finds that the firms with higher CSR activities are less likely to avoid taxes regardless which proxy of tax avoidance is used. This finding is confirmed with two stage least square (2SLS) method after accounting for endogeneity of CSR. It also tests how seven different CSR activities affect tax avoidance, and finds that social services, satisfaction of employees and contributions to economic development are negatively related to tax avoidance. Overall, the empirical results of this paper support the previous studies arguing the negative relationship between tax avoidance and CSR.

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来源期刊

Journal of Applied Business Research Business, Management and Accounting-Business and International Management

CiteScore

0.60

自引率

0.00%

发文量

期刊介绍： The Journal of Applied Business Research (JABR) welcomes articles in all areas of applied business and economics research. Both theoretical and applied manuscripts will be considered for publication; however, theoretical manuscripts must provide a clear link to important and interesting business and economics applications. Using a wide range of research methods including statistical analysis, analytical work, case studies, field research, and historical analysis, articles examine significant applied business and economics research questions from a broad range of perspectives. The intention of JABR is to publish papers that significantly contribute to these fields.