The Relationship between Corporate Social Responsibility and Tax Avoidance: With an Empirical Study
Ahmed Zaki Ibrahim, S., Gamal Hashim Ali, H., Ahmed Mohamed Ghali, A. (2023). The Relationship between Corporate Social Responsibility and Tax Avoidance: With an Empirical Study. EKB Journal Management System, 14(3), 3358-3380. doi: 10.21608/jces.2023.324378
Salma Ahmed Zaki Ibrahim; Heba Gamal Hashim Ali; Ashraf Ahmed Mohamed Ghali. "The Relationship between Corporate Social Responsibility and Tax Avoidance: With an Empirical Study". EKB Journal Management System, 14, 3, 2023, 3358-3380. doi: 10.21608/jces.2023.324378
Ahmed Zaki Ibrahim, S., Gamal Hashim Ali, H., Ahmed Mohamed Ghali, A. (2023). 'The Relationship between Corporate Social Responsibility and Tax Avoidance: With an Empirical Study', EKB Journal Management System, 14(3), pp. 3358-3380. doi: 10.21608/jces.2023.324378
Ahmed Zaki Ibrahim, S., Gamal Hashim Ali, H., Ahmed Mohamed Ghali, A. The Relationship between Corporate Social Responsibility and Tax Avoidance: With an Empirical Study. EKB Journal Management System, 2023; 14(3): 3358-3380. doi: 10.21608/jces.2023.324378

The Relationship between Corporate Social Responsibility and Tax Avoidance: With an Empirical Study

المجلة العلمية للدراسات التجارية والبيئية
Article 83, Volume 14, Issue 3, July 2023, Page 3358-3380  XML PDF (541.12 K)
Document Type: المقالة الأصلية
DOI: 10.21608/jces.2023.324378
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Authors
Salma Ahmed Zaki Ibrahim* 1; Heba Gamal Hashim Ali* 2; Ashraf Ahmed Mohamed Ghali* 2
1Prof. Dr. Abdel-Fattah Ahmed Ali Khalil Emeritus Professor of Accounting
2Associate Professor of Accounting and Auditing
Abstract
This research aims to provide empirical evidence on the tax avoidance behavior of firms that engage in corporate social responsibility (CSR) activities. Based on a sample of 41 Egyptian non-financial companies listed in the Egyptian Stock Exchange (EGX100) during the period from 2016 to 2021, the research employs both generalized least squares (GLS) and panel-corrected standard errors (PCSE) regression analyses to examine the relationship between CSR and tax avoidance. The empirical results show that there is a significant inverted U-shaped relationship between CSR and tax avoidance, as measured by current ETR and GAAP ETR. This finding suggests that tax avoidance practices decrease with an increase in CSR performance. However, when the CSR index exceeds a certain threshold, tax avoidance practices increase as CSR performance increases.
Keywords
Egypt; Corporate Social Responsibility; Tax Avoidance
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