Does Corporate Social Responsibility Reduce Tax Avoidance? Evidence from Indian Listed Companies
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| Format: | Recurso digital |
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2026
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| _version_ | 1866901198697660416 |
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| author | Wasil, Umer M. |
| author_facet | Wasil, Umer M. |
| contents | <p><strong><em><span>Abstract</span></em></strong></p> <p><em><span>This study examines whether corporate social responsibility (CSR) engagement influences corporate tax avoidance behavior among Indian listed companies. While CSR is increasingly promoted as an indicator of ethical corporate conduct, empirical evidence on its association with tax avoidance remains mixed, particularly in emerging economies. Using panel data from Indian listed firms over the period 2015–2023, this study investigates the relationship between firm-level CSR engagement and tax avoidance, proxied by effective tax rates and cash effective tax rates. CSR engagement is measured using CSR expenditure and disclosure information obtained from firms’ annual and sustainability reports. The empirical analysis employs fixed-effects panel regression models with appropriate control variables, including firm size, leverage, profitability, capital intensity, and industry and year effects. The results suggest that firms with higher CSR engagement exhibit significantly lower levels of tax avoidance, indicating that socially responsible firms are less likely to engage in aggressive tax planning practices. This study contributes to the literature by providing evidence from the Indian context and offers policy implications for regulators and corporate managers seeking to promote ethical corporate behavior and transparency in corporate tax practices.</span></em></p> <div> <p> </p> </div> |
| format | Recurso digital |
| id | zenodo_https___doi_org_10_5281_zenodo_19425691 |
| institution | Zenodo |
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| publishDate | 2026 |
| publisher | Zenodo |
| record_format | zenodo |
| spellingShingle | Does Corporate Social Responsibility Reduce Tax Avoidance? Evidence from Indian Listed Companies Wasil, Umer M. Keywords: Corporate Social Responsibility; Tax Avoidance; Indian Listed Companies; Corporate Ethics; ESG <p><strong><em><span>Abstract</span></em></strong></p> <p><em><span>This study examines whether corporate social responsibility (CSR) engagement influences corporate tax avoidance behavior among Indian listed companies. While CSR is increasingly promoted as an indicator of ethical corporate conduct, empirical evidence on its association with tax avoidance remains mixed, particularly in emerging economies. Using panel data from Indian listed firms over the period 2015–2023, this study investigates the relationship between firm-level CSR engagement and tax avoidance, proxied by effective tax rates and cash effective tax rates. CSR engagement is measured using CSR expenditure and disclosure information obtained from firms’ annual and sustainability reports. The empirical analysis employs fixed-effects panel regression models with appropriate control variables, including firm size, leverage, profitability, capital intensity, and industry and year effects. The results suggest that firms with higher CSR engagement exhibit significantly lower levels of tax avoidance, indicating that socially responsible firms are less likely to engage in aggressive tax planning practices. This study contributes to the literature by providing evidence from the Indian context and offers policy implications for regulators and corporate managers seeking to promote ethical corporate behavior and transparency in corporate tax practices.</span></em></p> <div> <p> </p> </div> |
| title | Does Corporate Social Responsibility Reduce Tax Avoidance? Evidence from Indian Listed Companies |
| topic | Keywords: Corporate Social Responsibility; Tax Avoidance; Indian Listed Companies; Corporate Ethics; ESG |
| url | https://doi.org/10.5281/zenodo.19425691 |