CSR and Tax Avoidance: Are They Related? A Perspective of Neo-Institutional Theory in Emerging Economy Malaysia

Grounded on the Neo-institutional theory, this paper investigates the relationship between corporate social responsibility (CSR) decoupling and tax avoidance in three CSR dimensions, particularly community, employee, and environment. A sample of 52 Malaysian listed companies for the financial years...

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Published inJournal of Asia-Pacific business Vol. 23; no. 4; pp. 360 - 384
Main Authors Wahab, Noorsakinah Abdul, Mustapha, Mohd Zulkhairi, Rahin, Nurliana Md
Format Journal Article
LanguageEnglish
Published Binghamton Routledge 02.10.2022
Taylor & Francis LLC
Subjects
business ethic
Companies
Corporate social responsibility
CSR decoupling
Social responsibility
Tax avoidance
Taxation
Malaysia
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ISSN1059-9231
1528-6940
1547-0636
DOI10.1080/10599231.2022.2145628

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Summary:Grounded on the Neo-institutional theory, this paper investigates the relationship between corporate social responsibility (CSR) decoupling and tax avoidance in three CSR dimensions, particularly community, employee, and environment. A sample of 52 Malaysian listed companies for the financial years of 2009 to 2019 provides evidence that overall, CSR and tax are unrelated except for community CSR. The finding implies that companies do not view avoiding tax as immoral, lending credence to the belief that the relationship between CSR and tax is complex subject than mere ethical issue.
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ISSN:1059-9231
1528-6940
1547-0636
DOI:10.1080/10599231.2022.2145628