"Measuring the Impact of Corporate Responsibility on Tax Avoidance Practices: An Empirical Study in the Egyptian Business Environment" | ||
| Journal of Environmental Science | ||
| Articles in Press, Accepted Manuscript, Available Online from 18 November 2025 | ||
| Document Type: Original Article | ||
| DOI: 10.21608/jes.2025.378095.2003 | ||
| Author | ||
| Mona Said Abdelmoneim Mohamed* | ||
| Faculty of Graduate Studies and Environmental research | ||
| Abstract | ||
| This research aims to measure the impact of corporate social responsibility (CSR) on tax avoidance behaviour in a sample of 65 stock exchange-listed firms from 2015 to 2022. The research adopted a descriptive research approach based on the literature survey and employed a multiple linear regression model to examine the research hypotheses. The results showed a negative relationship between corporate social responsibility, business ethics, corporate governance, and tax avoidance behaviour. It was confirmed that companies that are not engaged in CSR activities would be more aggressive in tax avoidance compared to others. The research recommends that the government play a significant role in supporting companies that are socially contributing towards serving the community and the environment. It also stresses the importance of financial transparency and strengthening mechanisms of legal work within specialised tax administrations. It also supports revising the elements of the Egyptian Corporate Social Responsibility Index to include the extent to which tax payments are relevant. The study also proposes the frequent review of tax exemptions granted to specific industries, which are usually employed to undertake tax avoidance operations, resulting in enormous losses in state tax revenues. It highlights the importance of drafting tax law in extremely accurate language to avert loopholes that will allow tax evasion techniques and decrease revenue generation, which is among the state's most significant revenue sources. | ||
| Keywords | ||
| Corporate Social Responsibility; Tax Avoidance Practices; Corporate Governance | ||
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