The Influence of Social Responsibility Practices on Tax Planning: An Empirical Study for Companies Listed on Euronext Lisbon

IF 2.1 Q2 BUSINESS, FINANCE International Journal of Financial Studies Pub Date : 2024-07-29 DOI:10.3390/ijfs12030073
Pedro Ferreira Silva, Cristina Sá, Teresa Eugénio
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Abstract

This paper analyzes the influence of social responsibility practices on the development of tax planning activities in companies listed on Euronext Lisbon. Although scientific research into social responsibility and tax planning is not new, scientific studies into the relationship between these two themes is a developing area of research that still raises many questions. This study was carried out on a sample of 30 companies listed on Euronext Lisbon, using data for the 2018 and 2019 periods. The hypotheses were formulated based on a literature review on this subject. A multiple linear regression model was developed to validate the hypotheses. The results show that the social, corporate governance, environmental, or economic components of corporate social responsibility do not influence tax planning. However, the results show that company size negatively impacts tax planning, i.e., larger companies have lower effective tax rates. In the sample studied, larger companies implemented more tax planning strategies. In this way, this study can complement the understanding of the relationship between social responsibility practices and tax planning activities in Portugal and internationally.
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社会责任实践对税收筹划的影响:里斯本泛欧交易所上市公司的经验研究
本文分析了社会责任实践对里斯本泛欧交易所上市公司开展税收筹划活动的影响。虽然对社会责任和税收筹划的科学研究并不新鲜,但对这两个主题之间关系的科学研究是一个不断发展的研究领域,仍然存在许多问题。本研究以里斯本泛欧交易所的 30 家上市公司为样本,使用了 2018 年和 2019 年的数据。假设是在相关文献综述的基础上提出的。为验证假设,建立了多元线性回归模型。结果表明,企业社会责任中的社会、公司治理、环境或经济要素不会影响税收筹划。但结果显示,公司规模对税收筹划有负面影响,即规模较大的公司实际税率较低。在研究的样本中,规模较大的公司实施了更多的税收筹划策略。因此,本研究可以补充对葡萄牙和国际社会责任实践与税收筹划活动之间关系的理解。
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来源期刊
CiteScore
3.70
自引率
8.70%
发文量
100
审稿时长
11 weeks
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