Purpose The purpose of this paper is to examine the negative impact of corporate social responsibility (CSR), business ethics and responsible corporate governance on tax avoidance within a sample of 119 French industrial companies from 2010 to 2019. Design/methodology/approach To test the current hypotheses of this study, the authors applied linear regressions with panel data using the Thomson Reuters ASSET4 database from a sample of 119 French companies over the period of 2010–2019. Findings The results show that companies with no conduction of CSR activities are more aggressive in the avoidance of taxes than others, confirming the idea that CSR could be seen as a facet of corporate culture that affects business corporate tax avoidance. Practical implications The results have interesting implications for investors and other partners who are interested in the business. Thus, for the government, to develop financial transparency, the improvement of the means of legal action such as the tax administration and the support of the action of civil society are pivotal to strengthen the legitimacy of tax. Originality/value This work is one of the studies that examine the effect of CSR, ethics and responsible governance on tax avoidance.
|Titolo:||The effect of corporate social responsibility practices on tax avoidance: an empirical study in the French context|
|Data di pubblicazione:||Being printed|
|Appare nelle tipologie:||1.1 Articolo in rivista|