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The ethics of tax avoidance: The moderating effect of internationalization on the relationship between CSR and tax avoidance
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
2017 (English)Independent thesis Advanced level (degree of Master (One Year)), 20 HE creditsStudent thesis
Abstract [en]

This paper examines how economic, environmental and social CSR activities are related to tax avoidance. Subsequently, this study examines whether internationalization moderates the relationship between the different CSR activities and tax avoidance. A matched sample of 266 firm-year observations was formed; equally split between tax avoidant firms as well as tax compliant firms by employing a novel approach to identify corporate tax avoidance based on tax disputes. The logit regression results shows that the more firms engage in social CSR activities the more likely they are to avoid taxes. Moreover, the main regression also supports the positive moderation effect of internationalisation on the relationship between social CSR and tax avoidance.

Place, publisher, year, edition, pages
2017. , p. 47
Keywords [en]
tax avoidance, business ethics, corporate social responsibility, internationalization, CSR, tax, avoidance
National Category
Business Administration
Identifiers
URN: urn:nbn:se:uu:diva-316649OAI: oai:DiVA.org:uu-316649DiVA, id: diva2:1078603
Subject / course
Business Studies
Educational program
Freestanding course
Supervisors
Available from: 2017-03-06 Created: 2017-03-06 Last updated: 2017-03-06Bibliographically approved

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Willem Strater (2017) - Thesis Uppsala University(1376 kB)641 downloads
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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf