CSR decoupling and tax avoidance: A conceptual framework
This paper proposes a conceptual framework to investigate the relationship between CSR and tax avoidance. CSR and tax avoidance are claimed to share a similar feature of morality, thereby forming the basis of argument in the linkage between the two strategies at corporate level. While prior studies...
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| Main Authors: | , , |
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| Format: | Article |
| Published: |
University of Wollongong
2022
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| Subjects: | |
| Online Access: | http://eprints.um.edu.my/43740/ https://www.scopus.com/inward/record.uri?eid=2-s2.0-85135860448&doi=10.14453%2faabfj.v16i3.09&partnerID=40&md5=ad5ed33b59309d3319777d9029bf2f4d |
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