CSR decoupling and tax avoidance: A conceptual framework

• Main Authors: Wahab, Noorsakinah Abdul, Rahin, Nurliana Md, Mustapha, Mohd Zulkhairi
• Format: Article
• Published: University of Wollongong 2022
• Subjects: H Social Sciences (General); HB Economic Theory; HG Finance
• 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

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...