财阀
应纳税所得额
公司治理
样品(材料)
业务
避税
企业社会责任
公司所得税
会计
货币经济学
经济
双重征税
财务
生物
化学
色谱法
生态学
作者
Bo Hyun Yoon,Jeong Hwan Lee,Jin Hyung Cho
出处
期刊:Sustainability
[MDPI AG]
日期:2021-06-14
卷期号:13 (12): 6729-6729
被引量:29
摘要
We analyzed whether a firm’s engagement in socially responsible activities, as measured by environmental, social, and corporate governance (ESG) scores, influences their tendency to avoid tax in the Korean financial market. We found a negative relationship between Korean firms’ ESG scores and tax avoidance in terms of book-tax income difference during the sample period between 2011 and 2017. This result implies that firms with good CSR performance would tend not to manipulate taxable profits, which is in line with corporate culture theory. More interestingly, this trend has become more apparent for chaebol-affiliated firms, a special type of Korean conglomerate, than non-chaebol firms.
科研通智能强力驱动
Strongly Powered by AbleSci AI