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Issue 5(1), October 2010 -- Paper Abstracts
Girard  (p. 9-22)
Cooper (p. 23-32)
Kunz-Osborne (p. 33-41)
Coulmas-Law (p.42-46)
Stasio (p. 47-56)
Albert-Valette-Florence (p.57-63)
Zhang-Rauch (p. 64-70)
Alam-Yasin (p. 71-78)
Mattare-Monahan-Shah (p. 79-94)
Nonis-Hudson-Hunt (p. 95-106) 



JOURNAL OF APPLIED BUSINESS AND ECONOMICS


Do Socially Responsible Firms Pay Their Right Part of Taxes? Evidence from the European Union



Author(s): Yosra Makni Fourati, Houda Affes, Ikram Trigui   

Citation: Yosra Makni Fourati, Houda Affes, Ikram Trigui , (2019) "Do Socially Responsible Firms Pay Their Right Part of Taxes? Evidence from the European Union," Journal of Applied Business and Economics, Vol. 21, Iss.1,  pp. 24-48

Article Type: Research paper

Publisher: North American Business Press

​Abstract:

This study extends the literature by examining the relationship between the corporate social responsibility (CSR)and tax avoidance. Based on a sample of 614 companies from 15 European-Union countries over the period of 2002-2015, we find that, on average, socially responsible firms are more involved in tax-avoidance activities than the less responsible ones. In addition, we investigate how different CSR activities affect corporate tax avoidance. More interestingly, our results show that a strong activity in the economic, environmental, social and corporate-governance dimensions is associated with a high level of tax avoidance, indicating that CSR and tax avoidance are complementary strategies.