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CSR and tax avoidance: Are they related? A perspective of neo-institutional theory in emerging economy Malaysia

Grounded on the Neo-institutional theory, this paper investigates the relationship between corporate social responsibility (CSR) decoupling and tax avoidance in three CSR dimensions, particularly community, employee, and environment. A sample of 52 Malaysian listed companies for the financial years...

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Main Authors: Wahab, Noorsakinah Abdul, Mustapha, Mohd Zulkhairi, Rahin, Nurliana Md
Format: Article
Published: Routledge 2022
Subjects:
Business
Online Access:http://eprints.um.edu.my/43695/
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spelling my.um.eprints.436952023-10-27T05:31:39Z http://eprints.um.edu.my/43695/ CSR and tax avoidance: Are they related? A perspective of neo-institutional theory in emerging economy Malaysia Wahab, Noorsakinah Abdul Mustapha, Mohd Zulkhairi Rahin, Nurliana Md Business Grounded on the Neo-institutional theory, this paper investigates the relationship between corporate social responsibility (CSR) decoupling and tax avoidance in three CSR dimensions, particularly community, employee, and environment. A sample of 52 Malaysian listed companies for the financial years of 2009 to 2019 provides evidence that overall, CSR and tax are unrelated except for community CSR. The finding implies that companies do not view avoiding tax as immoral, lending credence to the belief that the relationship between CSR and tax is complex subject than mere ethical issue. © 2022 Taylor & Francis Group, LLC. Routledge 2022 Article PeerReviewed Wahab, Noorsakinah Abdul and Mustapha, Mohd Zulkhairi and Rahin, Nurliana Md (2022) CSR and tax avoidance: Are they related? A perspective of neo-institutional theory in emerging economy Malaysia. Journal of Asia-Pacific Business, 23 (4). 360 -384. ISSN 1059-9231, DOI https://doi.org/10.1080/10599231.2022.2145628 <https://doi.org/10.1080/10599231.2022.2145628>. 10.1080/10599231.2022.2145628
institution Universiti Malaya
building UM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaya
content_source UM Research Repository
url_provider http://eprints.um.edu.my/
topic Business
spellingShingle Business
Wahab, Noorsakinah Abdul
Mustapha, Mohd Zulkhairi
Rahin, Nurliana Md
CSR and tax avoidance: Are they related? A perspective of neo-institutional theory in emerging economy Malaysia
description Grounded on the Neo-institutional theory, this paper investigates the relationship between corporate social responsibility (CSR) decoupling and tax avoidance in three CSR dimensions, particularly community, employee, and environment. A sample of 52 Malaysian listed companies for the financial years of 2009 to 2019 provides evidence that overall, CSR and tax are unrelated except for community CSR. The finding implies that companies do not view avoiding tax as immoral, lending credence to the belief that the relationship between CSR and tax is complex subject than mere ethical issue. © 2022 Taylor & Francis Group, LLC.
format Article
author Wahab, Noorsakinah Abdul
Mustapha, Mohd Zulkhairi
Rahin, Nurliana Md
author_facet Wahab, Noorsakinah Abdul
Mustapha, Mohd Zulkhairi
Rahin, Nurliana Md
author_sort Wahab, Noorsakinah Abdul
title CSR and tax avoidance: Are they related? A perspective of neo-institutional theory in emerging economy Malaysia
title_short CSR and tax avoidance: Are they related? A perspective of neo-institutional theory in emerging economy Malaysia
title_full CSR and tax avoidance: Are they related? A perspective of neo-institutional theory in emerging economy Malaysia
title_fullStr CSR and tax avoidance: Are they related? A perspective of neo-institutional theory in emerging economy Malaysia
title_full_unstemmed CSR and tax avoidance: Are they related? A perspective of neo-institutional theory in emerging economy Malaysia
title_sort csr and tax avoidance: are they related? a perspective of neo-institutional theory in emerging economy malaysia
publisher Routledge
publishDate 2022
url http://eprints.um.edu.my/43695/
_version_ 1781704691589054464
score 13.214268

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