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The relationship of corporate social responsibility (CSR) and tax planning

This study is conducted to examine the relationship between corporate social responsibility (CSR) and the level of corporate tax planning activities (measured by Book Tax Differences (BTDs)) in non-financial companies listed on London Stock Exchange (LSE). The study found that there is a positive s...

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Main Author: A.R., Rusniza
Format: Conference or Workshop Item
Language:English
Published: 2016
Subjects:
HB Economic Theory
Online Access:http://repo.uum.edu.my/25335/1/ICoGBSE%202016%20%20198-204.pdf
http://repo.uum.edu.my/25335/
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spelling my.uum.repo.253352018-12-30T04:15:23Z http://repo.uum.edu.my/25335/ The relationship of corporate social responsibility (CSR) and tax planning A.R., Rusniza HB Economic Theory This study is conducted to examine the relationship between corporate social responsibility (CSR) and the level of corporate tax planning activities (measured by Book Tax Differences (BTDs)) in non-financial companies listed on London Stock Exchange (LSE). The study found that there is a positive significant relationship between CSR (overall) and the tax planning activities. This findings are consistent with legitimacy theory used to predict the relationship between CSR and tax planning, as companies is expected to carry out activities which are perceived legitimate to the companies’ sustainability. The theory predicts that there is no mutual relationship between CSR and tax planning activities since companies are operating under value maximisation principle, therefore any activities which are seemed legitimate are pursued. 2016 Conference or Workshop Item PeerReviewed application/pdf en http://repo.uum.edu.my/25335/1/ICoGBSE%202016%20%20198-204.pdf A.R., Rusniza (2016) The relationship of corporate social responsibility (CSR) and tax planning. In: Proceeding 6th International Conference on Global Social Entrepreneurship (Kota Bharu) 2016, Kota Bharu ,Kelantan.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HB Economic Theory
spellingShingle HB Economic Theory
A.R., Rusniza
The relationship of corporate social responsibility (CSR) and tax planning
description This study is conducted to examine the relationship between corporate social responsibility (CSR) and the level of corporate tax planning activities (measured by Book Tax Differences (BTDs)) in non-financial companies listed on London Stock Exchange (LSE). The study found that there is a positive significant relationship between CSR (overall) and the tax planning activities. This findings are consistent with legitimacy theory used to predict the relationship between CSR and tax planning, as companies is expected to carry out activities which are perceived legitimate to the companies’ sustainability. The theory predicts that there is no mutual relationship between CSR and tax planning activities since companies are operating under value maximisation principle, therefore any activities which are seemed legitimate are pursued.
format Conference or Workshop Item
author A.R., Rusniza
author_facet A.R., Rusniza
author_sort A.R., Rusniza
title The relationship of corporate social responsibility (CSR) and tax planning
title_short The relationship of corporate social responsibility (CSR) and tax planning
title_full The relationship of corporate social responsibility (CSR) and tax planning
title_fullStr The relationship of corporate social responsibility (CSR) and tax planning
title_full_unstemmed The relationship of corporate social responsibility (CSR) and tax planning
title_sort relationship of corporate social responsibility (csr) and tax planning
publishDate 2016
url http://repo.uum.edu.my/25335/1/ICoGBSE%202016%20%20198-204.pdf
http://repo.uum.edu.my/25335/
_version_ 1644284294723534848
score 13.211869

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