El presente artículo tiene como temática la evasión tributaria, la cual es un problema
mundial, de ahí su importancia y relevancia en investigación. En el presente artículo se …

This paper uses extant academic literature to examine the relationship between tax
aggressiveness and corporate social responsibility. Tax aggressiveness and corporate …

We investigate the relation between corporate tax payments and corporate social
responsibility. Because existing theory and empirical studies find inconsistent evidence on …

We review research on corporate social responsibility (CSR) published in 13 top accounting
journals over the last decade. We begin with a brief discussion of the data that archival …

This manuscript proposes that tax avoidance can be better understood and mitigated as a
sustainability problem. Tax avoidance is not just a financial problem for tax authorities, but …

Purpose This paper aims to examine the relationship between corporate social
responsibility (CSR) and tax avoidance as well as how CSR and country-level governance …

Fenomena penyajian laporan keuangan terkait tanggung jawab sosial perusahaan
makanan dan minuman pada Bursa Efek Indonesia mengalami kenaikan namun …

Purpose This study aims to investigate whether board gender diversity and sustainability
performance influence tax avoidance. Design/methodology/approach The study is based on …

Objetivo e Método: o objetivo deste artigo é revisar os estudos internacionais e no Brasil
sobre a agressividade tributária, esta entendida como o comportamento de tentar evitar ou …

This study examines the endogenous relation between corporate social responsibility (CSR)
and tax avoidance by focusing on a common strategy of corporate tax avoidance, ie …