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

• 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/

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...