Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities

摘要: We examine the empirical association between corporate social responsibility (CSR) and tax avoidance. Our findings suggest that firms with excessive irresponsible CSR activities have a higher likelihood of engaging in sheltering greater discretionary/permanent book-tax differences. Moreover, at onset FASB Interpretation No. 48, these more uncertain positions; also, firms’ initial positions are likely supported by weaker facts circumstances as indicated their larger post-FIN 48 settlements authorities net decrease overall level after FIN 48. Collectively, results aggressive avoiding taxes, lending credence to idea culture affects