Purpose The purpose of this paper is to investigate the direct and indirect relationship
between institutional ownership and corporate tax avoidance using corporate social …

Purpose The purpose of this paper is to investigate the direct and indirect links between
corporate governance and tax avoidance using corporate social responsibility (CSR) …

Purpose This review analyzes the existing theoretical and empirical research on the relation
between corporate taxation and corporate social responsibility (CSR). By synthesizing the …

The relationship between corporate tax planning (CTP) and corporate social responsibility
(CSR) is complex, with various perspectives, and a detailed scientific analysis of this …

Purpose The purpose of this paper is to shed light on the effect of tax avoidance on
corporate social responsibility performance. It also investigates whether audit quality affects …

Using data from 2003 to 2020, this study uses a scientometric approach to investigate the
nexus between Corporate Social Responsibility (CSR) and corporate tax aggressiveness …

Prior literature has reported mixed results on whether corporate social responsibility (CSR)
activities are associated with more or less tax avoidance. These past results may be …

Large tax receipts are essential for every country for its growth and development but it's
constrained by the fact that some people are not willing to pay taxes voluntarily and …

Abstract Other Comprehensive Income (OCI) is the impact of applying fair value accounting,
namely the difference between the fair value of assets (liabilities) and their carrying values …

Although the relationship between tax avoidance and corporate social responsibility has
been the subject of many studies, results have been inconclusive. In this study, we …