Companies adjust tax payments to offset changes in publicly perceived impact on environment, social, and governance factors
Abstract Corporate tax avoidance is a significant international issue, resulting in annual losses of USD 100–240 billion for governments globally. Understanding the relationship between firms’ corporate social responsibility (CSR) and tax avoidance activities is crucial to uncovering their motivatio...
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Main Authors: | Akihiro Okuyama, Shuichi Tsugawa, Chiaki Matsunaga, Shunsuke Managi |
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Format: | Article |
Language: | English |
Published: |
Springer Nature
2025-01-01
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Series: | Humanities & Social Sciences Communications |
Online Access: | https://doi.org/10.1057/s41599-024-04199-4 |
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