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What is CSR and Tax Avoidance in Jurisdictions about?

This study examines how financial-tax reporting conformity affects the relationship between corporate social responsibility (CSR) and tax avoidance among firms in Europe from 2008 to 2016. It finds that firms in low conformity jurisdictions are more likely to engage in CSR to mitigate the negative perceptions associated with aggressive tax avoidance, supporting the notion of

Author

RINA

Language

EN