企业社会责任与避税:家族企业的渠道效应

Pub Date : 2023-01-12 DOI:10.1002/jcaf.22610
Deniz Özbay, Hümeyra Adıgüzel, Mehpare Karahan Gökmen
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引用次数: 1

摘要

尽管避税和企业社会责任之间的关系一直是许多研究的主题,但结果并不确定。在本研究中,我们从家族企业的代理视角来研究这种关系。通过对94家在伊斯坦布尔证券交易所上市的公司的1156个公司年度的观察,我们发现,对社会负责的非家族企业通过可自由支配的账面税收差异从事避税活动,而不是通过积极的税收规划和避税来避税,而这种行为在家族企业中恰恰相反。根据调查结果,家族企业比非家族企业更积极地进行税务规划。本研究还提供了证据,证明当机构投资者或债务人对家族企业进行有效监控时,企业社会责任与避税之间的关系会受到外部影响。更具体地说,机构投资者或债务人的外部监督只会影响非家族企业的避税行为。
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Corporate social responsibility and tax avoidance: Channeling effect of family firms

Although the relationship between tax avoidance and corporate social responsibility has been the subject of many studies, results have been inconclusive. In this study, we investigate this relationship from the agency perspective of family firms. Using 1156 firm-year observations from 94 firms listed on the Istanbul Stock exchange, we found that socially responsible non-family firms engage in tax avoidance activities through discretionary book-tax differences rather than tax avoidance through aggressive tax planning and tax sheltering, and this behavior is opposite in family firms. According to findings, family firms engage in more aggressive tax planning than non-family firms. This study also provides evidence about the external effects on the relationship between CSR and tax avoidance when family firms are monitored effectively by institutional investors or debtors. More specifically, external monitoring by institutional investors or debtors only affects the tax avoidance behaviors of non-family firms.

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