企业社会责任与避税:是否相关?新兴经济体马来西亚的新制度理论视角

Q3 Business, Management and Accounting Journal of Asia-Pacific Business Pub Date : 2022-10-02 DOI:10.1080/10599231.2022.2145628

Noorsakinah Abdul Wahab, Mohd Zulkhairi Mustapha, Nurliana Md Rahin

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引用次数: 1

摘要

本文以新制度理论为基础，从企业社会责任的社区、员工和环境三个维度考察企业社会责任脱钩与避税的关系。对2009年至2019年财政年度的52家马来西亚上市公司的样本提供了证据，表明总体而言，企业社会责任和税收是不相关的，除了社区企业社会责任。这一发现表明，企业并不认为避税是不道德的，这让人们相信，企业社会责任与税收之间的关系是一个复杂的主题，而不仅仅是道德问题。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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CSR and Tax Avoidance: Are They Related? A Perspective of Neo-Institutional Theory in Emerging Economy Malaysia

ABSTRACT Grounded on the Neo-institutional theory, this paper investigates the relationship between corporate social responsibility (CSR) decoupling and tax avoidance in three CSR dimensions, particularly community, employee, and environment. A sample of 52 Malaysian listed companies for the financial years of 2009 to 2019 provides evidence that overall, CSR and tax are unrelated except for community CSR. The finding implies that companies do not view avoiding tax as immoral, lending credence to the belief that the relationship between CSR and tax is complex subject than mere ethical issue.

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来源期刊

Journal of Asia-Pacific Business Business, Management and Accounting-Business and International Management

CiteScore

2.50

自引率

0.00%

发文量

期刊介绍： Present circumstances underscore the need to improve the understanding of conducting business with and within the Asia-Pacific countries. The Journal of Asia-Pacific Business™ provides a blend of cutting-edge knowledge and practical applications on business management and marketing strategy. In the Journal of Asia-Pacific Business™, you will find articles and feature sections that provide a pragmatic view of the business environment in this dynamic region. This essential resource offers readers a good blend of descriptive, conceptual, and theoretical articles dealing with current topics.