CORPORATE SUSTAINABILITY REPORTING AND ITS IMPACT ON TAX AVOIDANCE IN DEVELOPING REGIONS
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| Natura: | Recurso digital |
| Lingua: | inglese |
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2025
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| _version_ | 1866902267783806976 |
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| author | Okafor, Chukwudi Nnamdi Ayodele, Oluwaseun Adebayo Idris, Fatimah Zainab |
| author_facet | Okafor, Chukwudi Nnamdi Ayodele, Oluwaseun Adebayo Idris, Fatimah Zainab |
| contents | <p><span>The present paper provides empirical evidence on the relationship between corporate sustainability disclosure (CSD) and tax avoidance among listed firms in the East Africa Community (EAC). The study utilizes data that was handpicked from listed firms in the Stock/Securities Exchange of the EAC partner states, specifically from the period 2012-2023. The results indicate a positive correlation between CSD and the effective tax rate (ETR), and consequently, a negative correlation with tax avoidance. The fixed effect regression results remained robust for an alternative regression estimation model that accounts for the possibility of endogeneity. The findings may provide valuable insights to policymakers and investors. This study suggests that in-creased adoption of CSD may lower corporate tax avoidance practices among listed firms in EAC. This finding may also provide financial reporting standards setters and regulators with valuable information on the link between CSD and tax avoidance practices in developing countries. Perhaps there is a need for mandatory adoption of CSD. This study contributes to the literature on CSD and tax avoidance practices from a developing region perspective</span></p> |
| format | Recurso digital |
| id | zenodo_https___doi_org_10_5281_zenodo_15494808 |
| institution | Zenodo |
| language | eng |
| publishDate | 2025 |
| publisher | Zenodo |
| record_format | zenodo |
| spellingShingle | CORPORATE SUSTAINABILITY REPORTING AND ITS IMPACT ON TAX AVOIDANCE IN DEVELOPING REGIONS Okafor, Chukwudi Nnamdi Ayodele, Oluwaseun Adebayo Idris, Fatimah Zainab Tax avoidance; corporate sustainability reporting; East Africa Community; Global Reporting Initiative (GRI-4) <p><span>The present paper provides empirical evidence on the relationship between corporate sustainability disclosure (CSD) and tax avoidance among listed firms in the East Africa Community (EAC). The study utilizes data that was handpicked from listed firms in the Stock/Securities Exchange of the EAC partner states, specifically from the period 2012-2023. The results indicate a positive correlation between CSD and the effective tax rate (ETR), and consequently, a negative correlation with tax avoidance. The fixed effect regression results remained robust for an alternative regression estimation model that accounts for the possibility of endogeneity. The findings may provide valuable insights to policymakers and investors. This study suggests that in-creased adoption of CSD may lower corporate tax avoidance practices among listed firms in EAC. This finding may also provide financial reporting standards setters and regulators with valuable information on the link between CSD and tax avoidance practices in developing countries. Perhaps there is a need for mandatory adoption of CSD. This study contributes to the literature on CSD and tax avoidance practices from a developing region perspective</span></p> |
| title | CORPORATE SUSTAINABILITY REPORTING AND ITS IMPACT ON TAX AVOIDANCE IN DEVELOPING REGIONS |
| topic | Tax avoidance; corporate sustainability reporting; East Africa Community; Global Reporting Initiative (GRI-4) |
| url | https://doi.org/10.5281/zenodo.15494808 |