Impact of CSR on tax avoidance: The case of SBF 120

This book explores the impact of CSR on tax avoidance by French companies (2011-2020). It examines the impact of CSR dimensions on tax avoidance. Empirical results show that corporate tax avoidance, as measured by the effective tax rate, depends on the nature of their CSR activities. In particular, our findings indicate that strong social activity is associated with a lower level of tax avoidance, while strong activity concerning environmental and governance dimensions is linked to a high level of tax avoidance.

Autorentext

Salah A. is affiliated with the Institut Supérieur de Gestion, in the Finance Department, within the GEF2A laboratory at the University of Tunis. She holds a PhD in Finance, the fruit of her extensive work in the field of finance and corporate governance.