Download This PaperThe Morality of Corporate Taxation: An Empirical Analysis of Corporate Social Responsibility and its Link to Corporate Tax Strategies
24 Pages Posted: 20 May 2020
Date Written: April 23, 2020
Abstract
In this research article, we attempt to find a more widely available metric for Corporate Social Responsibility. As taxes are used to fund public goods and services, the payment by a company of more taxes will result in more funds to support the public – these actions can be viewed as a company management with higher morals. The link between Corporate Social Responsibility and the morality of paying taxes are analyzed using a multi-factor regression approach to determine that Corporate Tax Aggressiveness does not have an impact on the Social Responsibility of a firm. Company management and corporate culture does not view the payment of taxes as a socially responsible action.
Keywords: Corporate Social Responsibility, Corporate Tax Strategy, Morality of Corporate Actions
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