Corporate Social Responsibility and Tax Avoidance: Egypt Evidence

Adhikari, A.; Derashid, C. and Zhang, H. (2006). “Public policy, political connections, and effective tax rates: longitudinal evidence from Malaysia”, Journal of Accounting and Public Policy, Vol. 25, pp. 574-595.

Amidu, M.; Kwakye, T. O.; Harvey, S. and Yorke, S. M. (2016). “Do firms manage earnings and avoid tax for corporate social responsibility?”, Journal of Accounting and Taxation, Vol. 8, No. 2, pp. 11-27.‏

Avi-Yonah R.S. (2008) Corporate Social Responsibility and Strategic Tax Behavior. In: Schön W. (eds) Tax and Corporate Governance. MPI Studies on Intellectual Property, Competition and Tax Law, vol 3. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-540-77276-7_13

Borza, A. and Stoian, C. D. (2011). “Managing corporate aocial responcibility actions through tax avoidance practices”. Managerial Challenges of the Contemporary Society. Vol. 2, pp. 296-299.‏

Christensen, J. and Murphy, R. (2004). “The social irresponsibility of corporate tax avoidance: Taking CSR to the bottom line”, Development, Vol. 47, No. 3, pp. 37-44.‏

Davis, A.; D. Guenther, L. Krull and B. Williams. (2013). Taxes and corporate accountability report-ing: Is paying taxes viewed as socially responsible?. Working paper, University of Oregon.

Desai, M. and Dharmapala, D.(2009). “Corporate tax avoidance and firm value”, The Review of Economics and Statistics, Vol. 91, pp. 537-546.

Dowling, J. and Pfeffer, J. (1975). “Organizational Legitimacy: Social Values and Organizational Behaviour”, Pacific Sociological Review, Vol. 18, pp. 122–136.

Dyreng, S. D.; Hanlon, M. and Maydew, E. L. (2008). “Long-run corporate tax avoidance”, The Accounting Review, Vol. 83, No.1, pp. 61-82.‏

Egyptian Center for Corporate Responsibility. (2016). The Egyptian Index of Corporate Responsibility, available online at: http://www.ecrc.org.eg/ESGIndex.aspx.

Egyptian law of income tax number 53 for the year .(2014). available online at: http://www.incometax.gov.eg/pdf/law-53-2014.pdf

Egyptian law of income tax number 91 for the year (2005). available online at: http://www.incometax.gov.eg/pdf/new-law.pdf.

Fombrun, C. J.; Gardberg, N. A. and Barnett, M. L. (2000), “Opportunity platforms and safety nets: Corporate citizenship and reputational risk”, Business and Society Review, Vol. 105, No.1, pp. 85-106.‏

Gupta, S. and Newberry, K. (1997). “Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data”, Journal of Accounting and Public Policy, Vol.16, No. 1, pp.1-34.

Hanlon, M. and Heitzman, S. (2010). “A review of tax research”, Journal of Accounting and Economics, Vol. 50, No. 2, pp. 127-178.‏

Hasseldine, J. and Morris, G. (2013). “Corporate social responsibility and tax avoidance: A comment and reflection”, Accounting Forum, Vol. 37, No. 1, pp. 1-14.

Hoi, C.K.; Wu, Q. and Zhang, H. (2013). “Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from irresponsible CSR activities”, The Accounting Review, Vol. 88, No. 6, pp. 2025-2059.

Huseynov, F. and Klamm, B. K. (2012). “Tax avoidance, tax management and corporate social responsibility”, Journal of Corporate Finance, Vol. 18, No. 4, pp. 804-827.

Jones, T. M. (1995). “Instrumental stakeholder theory: A synthesis of ethics and economics”, Academy of Management Review, Vol. 20, No. 2, pp. 404-437.

Khan, M.; Yousaf, Z.; Khan, Z. A. and Yasir, M. (2014). “Analysis of the relationship between CSR and tax avoidance: An evidence from Pakistan”, The International Journal of Business and Management, Vol. 2, No. 7, pp. 53-57.‏

Knuutinen, R. (2013). “International tax planning, tax avoidance and corporate Social responsibility”, Interdisciplinary Studies Journal, Vol. 3, No. 1, pp. 73-84.‏

Kreps, D. M. (1990). “Corporate culture and economic theory”, In: Perspectives on Positive Political Economy, edited by J. E. Alt and K. A. Shepsle. Cambridge, U.K.: Cambridge University Press.

Laguir, I.; Staglianò, R. and Elbaz, J. (2015). “Does corporate social responsibility affect corporate tax aggressiveness?”, Journal of Cleaner Production, Vol. 107, pp. 662-675.

Landolf, U. (2006). “Tax and corporate responsibility”, International Tax Review, Vol. 29, pp. 6-9.

Landry, S.; Deslandes, M. and Fortin, A. (2013). “Tax aggressiveness, corporate social responsibility, and ownership structure”, Journal of Accounting, Ethics and Public Policy, Vol. 14, pp. 611-645.

Lanis, R. and Richardson, G. (2012). “Corporate social responsibility and tax aggressiveness: An empirical analysis”, Journal of Accounting and Public Policy, Vol. 31, No. 1, pp. 86-108.

Lanis, R. and Richardson, G. (2015). “Is corporate social responsibility performance associated with tax avoidance?”, Journal of Business Ethics, Vol. 127, No. 2, pp. 439-457.

Minnick, K. and Noga, T. (2010). “Do corporate governance characteristics influence tax management?”, Journal of Corporate Finance, Vol. 16, No. 5, pp. 703-718.‏

Moser, D. V. and Martin, P. R. (2012). “A Broader Perspective on Corporate Social Responsibility: Research in Accounting”, The Accounting Review, Vol. 87, No. 3, pp. 797-806.

Muller, A. and Kolk, A. (2015). “Responsible tax as corporate social responsibility: the case of multinational enterprises and effective tax in India”, Business and Society, Vol. 54, No. 4, pp. 435-463.‏

Ostas, D. T. (2004). “Cooperate, comply, or evade? A corporate executive’s social responsibilities with regard to law”, American Business Law Journal, Vol. 41, No. 4, pp. 559-594.‏

Porter, M. E. & Kramer, M. R. (2006). “The link between competitive advantage and corporate social responsibility”, Harvard Business Review, Vol. 84, No. 12, pp. 78-92.‏

Preuss, L. (2010). “Tax avoidance and corporate social responsibility: you can’t do both, or can you?”, Corporate Governance, Vol. 10, No. 4, pp. 365–374.

Preuss, L. (2012). “Responsibility in paradise? The adoption of CSR tools by companies domiciled in tax havens”, Journal of Business Ethics, Vol. 110, No. 1, pp. 1-14.

Rose, J. M. (2007). “Corporate directors and social responsibility: Ethics versus shareholder value”. Journal of Business Ethics, Vol. 73, No. 3, pp. 319-331.‏

Sikka, P. (2010). “Smoke and mirrors: corporate social responsibility and tax avoidance”, Accounting Forum, Vol. 34, pp. 153-168.

Stickney, C. and McGee, V. (1983). “Effective corporate tax rates the effect of size, capital intensity, leverage, and other factors”, Journal of Accounting and Public Policy, Vol. 1, pp. 125-152.

Watson, L. (2011). Corporate social responsibility and tax aggressiveness: An examination of unrecognized tax benefits. The Pennsylvania State University working paper.

Watson, L. (2015). “Corporate social responsibility, tax avoidance and earnings performance”, The Journal of the American Taxation Association, Vol. 37, No. 2, pp. 1-21.‏

Williams, D. F. (2007). Tax and Corporate Social Responsibility. KPMG, London.

Zeng, T. (2016). “Corporate social responsibility, Tax aggressiveness and firm market value”, Accounting Perspectives, Vol. 15, No. 1,pp. 7-30.‏

Zimmerman, J. (1983). “Taxes and firm size”, Journal of Accounting and Economics, Vol. 5, No. 2, pp. 119-149.