000165669 001__ 165669
000165669 005__ 20260113234334.0
000165669 0247_ $$2doi$$a10.1108/AAAJ-03-2017-2896
000165669 0248_ $$2sideral$$a117401
000165669 037__ $$aART-2020-117401
000165669 041__ $$aeng
000165669 100__ $$0(orcid)0000-0001-5582-3694$$aOrtas, Eduardo$$uUniversidad de Zaragoza
000165669 245__ $$aBridging the gap between corporate social responsibility performance and tax aggressiveness: the moderating role of national culture
000165669 260__ $$c2020
000165669 5060_ $$aAccess copy available to the general public$$fUnrestricted
000165669 5203_ $$aPurpose: This paper addresses the role of corporate social responsibility (CSR) performance as a potential mechanism for reducing firms'' likelihood of engaging in tax aggressiveness (TAG). The paper also contributes to the existing literature by addressing the moderating effect of national cultures on the link between CSR performance and corporate TAG. Design/methodology/approach: The focus is placed on an unbalanced panel of 2, 696 companies distributed in 30 countries and seven economic sectors over the period of 2002–2014. Findings: The results provide support for those companies achieving high corporate social performance (CSP), corporate environmental performance (CEP) and corporate governance performance (CGP) being less likely to engage in aggressive tax practices. Finally, the results identify some national cultural dimensions moderating the link between disaggregated measures of CSR performance and firms'' TAG. Research limitations/implications: The difficulty of accessing CSR and TAG data for non-listed companies could bias the data set towards a compliant company profile because of the higher visibility. In addition, the use of effective tax rates to examine firms'' TAG should be interpreted with some caution. Practical implications: The paper''s findings provide unique and useful information for company stakeholders and managers aiming to address the factors that enhance firms'' incentives to engage in aggressive tax practices. Originality/value: This paper addresses the multidimensional nature of CSR performance by analysing the links between CSP, CEP and CGP and corporations'' TAG. Furthermore, the research addresses the way in which national culture moderates the links between disaggregated measures of CSR performance and corporate TAG.
000165669 536__ $$9info:eu-repo/grantAgreement/ES/AEI/ECO2016-74920-C2-1-R$$9info:eu-repo/grantAgreement/ES/DGA/S33-17R$$9info:eu-repo/grantAgreement/ES/UZ-IBERCAJA/268-239
000165669 540__ $$9info:eu-repo/semantics/openAccess$$aby-nc$$uhttps://creativecommons.org/licenses/by-nc/4.0/deed.es
000165669 590__ $$a4.117$$b2020
000165669 591__ $$aBUSINESS, FINANCE$$b16 / 108 = 0.148$$c2020$$dQ1$$eT1
000165669 592__ $$a1.741$$b2020
000165669 593__ $$aEconomics, Econometrics and Finance (miscellaneous)$$c2020$$dQ1
000165669 593__ $$aAccounting$$c2020$$dQ1
000165669 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/acceptedVersion
000165669 700__ $$aGallego-Álvarez, Isabel
000165669 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000165669 773__ $$g33, 4 (2020), 825-855$$pAccount. audit. account.$$tAccounting Auditing & Accountability Journal$$x0951-3574
000165669 8564_ $$s663857$$uhttps://zaguan.unizar.es/record/165669/files/texto_completo.pdf$$yPostprint
000165669 8564_ $$s832106$$uhttps://zaguan.unizar.es/record/165669/files/texto_completo.jpg?subformat=icon$$xicon$$yPostprint
000165669 909CO $$ooai:zaguan.unizar.es:165669$$particulos$$pdriver
000165669 951__ $$a2026-01-13-22:05:29
000165669 980__ $$aARTICLE