企业捐赠与避税案例

IF 1.2 Q3 BUSINESS, FINANCE Advances in Accounting Pub Date : 2023-01-01 DOI:10.1016/j.adiac.2023.100644
Qianhua Ling , Linxiao Liu
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引用次数: 1

摘要

先前的研究表明,企业社会责任与避税之间的联系是微妙的。企业捐赠是企业社会责任的一种优势,是一种主要由管理价值观驱动的自由支配活动。我们建议,企业捐赠可以促进社区意识。缴纳公平份额的税款与这个价值是一致的。我们假设企业捐赠和避税是负相关的。我们的研究结果支持了这一假设,表明那些为慈善事业慷慨捐款的公司在避税方面不那么积极。当避税行为在多年内衡量时,该协会成立,在良好的经济中更为明显,在高利润公司、政治成本低的公司和国内公司中也很明显。
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来源期刊
Advances in Accounting
Advances in Accounting BUSINESS, FINANCE-
CiteScore
2.50
自引率
6.20%
发文量
29
期刊介绍: Advances in Accounting, incorporating Advances in International Accounting continues to provide an important international forum for discourse among and between academic and practicing accountants on the issues of significance. Emphasis continues to be placed on original commentary, critical analysis and creative research.
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