CSR Decoupling and Tax Avoidance: a Conceptual Framework

Keywords: Business Ethics, Corporate Social Responsibility, CSR Decoupling, Tax Avoidance. \n \nThis paper proposes a conceptual framework to investigate the relationship between CSR and \ntax avoidance. CSR and tax avoidance are claimed to share a similar feature of morality, \nthereby forming the basis of argument in the linkage between the two strategies at corporate \nlevel. While prior studies examined the relationship to ascertain corporate intention of engaging \nin CSR, this paper proposes that the corporate intention, implied by CSR decoupling, be \nembedded in the framework to investigate corporate perception on what constitutes moral \njudgment. Specifically, this paper proposes a framework to understand if companies view tax \navoidance as an immoral act. The premise of neo-institutional theory is utilised to explain the \nintention of CSR, through CSR decoupling, and its influence on tax avoidance. This paper \nproposes that the significant gap in the literature should be addressed by incorporating the \nintention of CSR into examination rather than concluding it; and seek to ascertain if companies \nview tax avoidance as immoral, concluding the huge assumption that prior studies have relied \non. \n