企业社会责任与劳工避税:西班牙的证据

IF 3.4 3区 管理学 Q2 MANAGEMENT European Management Review Pub Date : 2024-04-11 DOI:10.1111/emre.12646
Tabitha Aude Sidyida Ilboudo, Josep‐Maria Argilés‐Bosch, Josepa Alemany Costa
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引用次数: 0

摘要

本研究扩大了企业社会责任的范围,分析了环境社会治理(ESG)与企业社会责任(CSR)中一个普遍被忽视的方面--纳税(特别是缴纳劳动税)--之间的关系。为验证研究假设,本研究利用了来自 Refinitiv Eikon 的 ESG 数据和来自 Sistemas de Análisis de Balances Ibéricos (SABI) 的合并会计数据,并采用了面板数据估计方法。回归结果表明,企业社会责任与劳动力避税(LTAV)之间存在显著的负相关关系。这种负相关关系在不同的估算方法以及企业社会责任和 LTAV 的衡量标准下都保持稳健和显著。我们的研究表明,管理者和员工对社会责任意识的关注与企业的决策有关,对社会和员工都有影响,尤其是在规避劳动税方面。
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Corporate social responsibility and labor tax avoidance: Evidence from Spain
This study expands on the scope of firms' social responsibility and analyzes the relationship between Environmental Social Governance (ESG) and a commonly neglected aspect of Corporate Social Responsibility (CSR), which is tax payment – specifically, the payment of labor taxes. To test the research hypothesis, this study utilizes ESG data from Refinitiv Eikon and consolidated accounting data collected from Sistemas de Análisis de Balances Ibéricos (SABI) and applies panel data estimation. The regression results indicate that CSR has a negative and significant relationship with Labor Tax Avoidance (LTAV). This negative relationship remains robust and significant across different estimation methods and measures of CSR and LTAV. Our research suggests that managerial and practical concerns regarding social responsibility awareness are related to firms' decisions, impacting both society and employees, particularly concerning the avoidance of labor taxes.
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来源期刊
CiteScore
7.20
自引率
13.50%
发文量
52
期刊介绍: The European Management Review is an international journal dedicated to advancing the understanding of management in private and public sector organizations through empirical investigation and theoretical analysis. The European Management Review provides an international forum for dialogue between researchers, thereby improving the understanding of the nature of management in different settings and promoting the transfer of research results to management practice. Although one of the European Management Review"s aims is to foster the general advancement of management scholarship among European scholars and/or those academics interested in European management issues.
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