Construct · 1 fields · 1 citations

CSR and tax avoidance: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed
CSR and taxavoidance1 CONSTRUCTCSR and tax avoidanceHOI · SUSTAINABILITY

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Sustainability accounting

the link between socially irresponsible activities and aggressive tax avoidance, treating tax as part of a firm's social contract.

In sustainability accounting, CSR and tax avoidance refers to the link between socially irresponsible activities and aggressive tax avoidance, treating tax as part of a firm's social contract. This meaning comes from Hoi (2013) in The Accounting Review.[1]

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Nearby constructs

animal cruelty and interpersonal violence link1 fields · 1 citationsanchor · a standalone constructavoidance2 fields · 3 citationsjingle · one word, two carrierslink3 fields · 5 citationsjingle · one word, three constructs

References

  1. Hoi, C. K., Wu, Q., & Zhang, H. (2013). Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities. The Accounting Review, 88(6), 2025-2059. https://doi.org/10.2308/accr-50544

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