Impact of CSR on tax avoidance: The case of SBF 120

Name: Impact of CSR on tax avoidance: The case of SBF 120
Brand: Our Knowledge Publishing
Availability: OutOfStock
Rating: 5 (1 reviews)

By Amel Salah

0 - Default Title

Description

This book explores the impact of CSR on tax avoidance by French companies (2011-2020). It examines the impact of CSR dimensions on tax avoidance. Empirical results show that corporate tax avoidance, as measured by the effective tax rate, depends on the nature of their CSR activities. In particular, our findings indicate that strong social activity is associated with a lower level of tax avoidance, while strong activity concerning environmental and governance dimensions is linked to a high level of tax avoidance.

Product details

Binding:: Paperback
Number of Pages:: 64
Release Date:: 2025-12-23
Publication Date:: 2025-12-23
Publisher:: Our Knowledge Publishing
Languages:: Original: English
ISBN10:: 6209475590
ISBN13:: 9786209475597
GPSR Manufacturer Reference:: [email protected]
Weight:: 113 g
Height:: 15 cm
Width:: 22 cm
Thickness:: 0.4 cm

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