Companies adjust tax payments to offset changes in publicly perceived impact on environment, social, and governance factors.

Corporate tax avoidance is a significant international issue, resulting in annual losses of USD 100–240 billion for governments globally. Understanding the relationship between firms' corporate social responsibility (CSR) and tax avoidance activities is crucial to uncovering their motivations for ta...

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Publicado en:	Humanities & Social Sciences Communications Vol. 12; no. 1; pp. 1 - 17
Autores principales:	Okuyama, Akihiro, Tsugawa, Shuichi, Matsunaga, Chiaki, Managi, Shunsuke
Formato:	Artículo
Publicado:	Springer Nature 1/31/2025
Materias:	Social responsibility of business Environmental, social, & governance factors Tax base Reputational risk Corporate taxes
Acceso en línea:	Ver este registro en EBSCOhost