Corporate social responsibility and tax avoidance: Egypt evidence
المؤلف
المصدر
Arab Journal of Administration
العدد
المجلد 41، العدد 4 (31 ديسمبر/كانون الأول 2021)، ص ص. 395-406، 12ص.
الناشر
جامعة الدول العربية المنظمة العربية للتنمية الإدارية
تاريخ النشر
2021-12-31
دولة النشر
مصر
عدد الصفحات
12
التخصصات الرئيسية
الموضوعات
الملخص EN
Purpose-this paper aims to investigate the association between corporate social responsibility (CSR) performance and tax avoidance (TA) across a sample of Egyptian firms.
design / methodology / approach-using the Egyptian corporate responsibility index (S&P / EGX ESG index) and extracting accounting data from the annual reports of non-financial companies listed on this index, a data analysis on a sample of 179 firm-year observations for a nine-year period beginning in 2007 was used.
findings-the empirical results of the multivariate regression indicated that Egyptian companies active in CSR are less likely to engage in ta practices.
this evidence is consistent with the notion that paying the fair share of taxes is a part of firm's CSR package.
practical implications-the findings of the study also have policy implications, by providing a better comprehension of ta practices and CSR that might be in favor of numerous investors, regulators and aca-demics interested in firms' tax behavior.
besides, it also helps tax administrations to identify the conditions under which the risk of aggressive tax practices increases, thus helping to formulate effective tax systems that improve the level of firms' tax liability.
Originality / value-this study is the one of the first studies that examines the relationship between CSR and ta practices in Egypt.
in addition, this article provides an empirical evidence on this relationship from the Egyptian environment that is different from other cultural and institutional environments in which previous studies were conducted.
نمط استشهاد جمعية علماء النفس الأمريكية (APA)
Ahmad, Awad E.. 2021. Corporate social responsibility and tax avoidance: Egypt evidence. Arab Journal of Administration،Vol. 41, no. 4, pp.395-406.
https://search.emarefa.net/detail/BIM-1305267
نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)
Ahmad, Awad E.. Corporate social responsibility and tax avoidance: Egypt evidence. Arab Journal of Administration Vol. 41, no. 4 (Dec. 2021), pp.395-406.
https://search.emarefa.net/detail/BIM-1305267
نمط استشهاد الجمعية الطبية الأمريكية (AMA)
Ahmad, Awad E.. Corporate social responsibility and tax avoidance: Egypt evidence. Arab Journal of Administration. 2021. Vol. 41, no. 4, pp.395-406.
https://search.emarefa.net/detail/BIM-1305267
نوع البيانات
مقالات
لغة النص
الإنجليزية
الملاحظات
Includes appendices: p. 406
رقم السجل
BIM-1305267
قاعدة معامل التأثير والاستشهادات المرجعية العربي "ارسيف Arcif"
أضخم قاعدة بيانات عربية للاستشهادات المرجعية للمجلات العلمية المحكمة الصادرة في العالم العربي
تقوم هذه الخدمة بالتحقق من التشابه أو الانتحال في الأبحاث والمقالات العلمية والأطروحات الجامعية والكتب والأبحاث باللغة العربية، وتحديد درجة التشابه أو أصالة الأعمال البحثية وحماية ملكيتها الفكرية. تعرف اكثر