Firm's tax aggressiveness under mandatory CSR regime: Evidence after mandatory CSR regulation of India

Mehul Raithatha · Tara Shankar Shaw

24 citations0/0 files storedInternational Review of Finance

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Corporate Taxation and Avoidance Taxation and Legal Issues Corporate Social Responsibility Reporting

Abstract

Abstract In this study, we use the mandatory CSR spending regulation implemented by India in 2015 to examine whether firms that comply with the regulation change their tax aggressiveness. We document that firms that comply with CSR regulation end up having less tax aggression which supports the argument that enhanced visibility and firm‐level reputational concerns play a vital role in shaping up the relationship between CSR and taxation policy. Our results are consistent with the number of robustness checks.

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References

1991The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders 2007Putting the S back in corporate social responsibility: A multilevel theory of social change in organizations 1978Towards a Positive Theory of the Determination of Accounting Standards.2005Corporate tax avoidance and high-powered incentives 2011Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing 2015Signaling through corporate accountability reporting 1995Selection corrections for panel data models under conditional mean independence assumptions 2015Do Socially Responsible Firms Pay More Taxes?

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