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Exploring the Relationships between Corporate Social Responsibility Dimensions and Tax Disclosures with Corporate Tax Avoidance.

紀錄類型:	書目-語言資料,手稿 : Monograph/item
正題名/作者:	Exploring the Relationships between Corporate Social Responsibility Dimensions and Tax Disclosures with Corporate Tax Avoidance./
作者:	Barney, Vivian Coleen.
面頁冊數:	1 online resource (205 pages)
附註:	Source: Dissertation Abstracts International, Volume: 79-10(E), Section: A.
Contained By:	Dissertation Abstracts International79-10A(E).
標題:	Accounting. -
電子資源:	click for full text (PQDT)
ISBN:	9780355961324

Exploring the Relationships between Corporate Social Responsibility Dimensions and Tax Disclosures with Corporate Tax Avoidance.
Barney, Vivian Coleen.

Exploring the Relationships between Corporate Social Responsibility Dimensions and Tax Disclosures with Corporate Tax Avoidance. - 1 online resource (205 pages)

Source: Dissertation Abstracts International, Volume: 79-10(E), Section: A.

Thesis (Ph.D.)--Northcentral University, 2018.

Includes bibliographical references

Abstract.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018

Mode of access: World Wide Web

ISBN: 9780355961324Subjects--Topical Terms:

561166
Accounting.
Index Terms--Genre/Form:

554714
Electronic books.

Exploring the Relationships between Corporate Social Responsibility Dimensions and Tax Disclosures with Corporate Tax Avoidance.
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100 1 $a Barney, Vivian Coleen. $3 1195330
245 1 0 $a Exploring the Relationships between Corporate Social Responsibility Dimensions and Tax Disclosures with Corporate Tax Avoidance.
264 0 $c 2018
300 $a 1 online resource (205 pages)
336 $a text $b txt $2 rdacontent
337 $a computer $b c $2 rdamedia
338 $a online resource $b cr $2 rdacarrier
500 $a Source: Dissertation Abstracts International, Volume: 79-10(E), Section: A.
500 $a Adviser: Kenny Roberts.
502 $a Thesis (Ph.D.)--Northcentral University, 2018.
504 $a Includes bibliographical references
520 $a Abstract.
520 $a Many international corporations in the United States pay little or no national tax and violate the spirit of the law by using tax loopholes and mechanisms such as shifting profits to subsidiaries in tax havens. This rampant trend of corporate tax avoidance results in underfunding of social infrastructures and diversion of corporate tax burdens to other entities. In contradiction to traditional profit maximization, emerging corporate social responsibility (CSR) theory which incorporates stakeholder and legitimacy theory asserts that appropriate corporate tax payment is an element of CSR. The purpose of this study was to investigate the relationships between tax avoidance and measures of corporate social responsibility and tax disclosure in CSR reports of U.S.-based multinational corporations. An overall measure and three dimensions of the environment, social, and governance of CSR were evaluated in relation to tax avoidance. This empirical study used non-parametric correlational analysis and binary logistic regression to assess the relationships of the proxies of Thomson Reuters ESG metrics of CSR corporate engagement and a review of tax disclosure in CSR reports with corporate effective tax rates operationalizing tax avoidance. U.S.-based MNCs from the S&P 500 Index comprised the sample. The correlational tests showed consistent statistically significant but very weak negative relationships between the variables. This evidence indicated that high CSR ratings were related to lower effective tax rates. The binary logistic regression tests revealed that CSR composite scores had some contributive value in predicting corporations would be in a low tax group. The evidence from this study supports research that found CSR related negatively with tax avoidance. The inference is that executives of multinational corporations in the United States listed on the S&P 500 index do not view corporate tax as an element of CSR. More studies are needed to clarify the contradictions of research on tax avoidance and social responsibility with corporations.
533 $a Electronic reproduction. $b Ann Arbor, Mich. : $c ProQuest, $d 2018
538 $a Mode of access: World Wide Web
650 4 $a Accounting. $3 561166
650 4 $a Business administration. $3 1148568
655 7 $a Electronic books. $2 local $3 554714
690 $a 0272
690 $a 0310
710 2 $a ProQuest Information and Learning Co. $3 1178819
710 2 $a Northcentral University. $b Business and Technology Management. $3 1148453
773 0 $t Dissertation Abstracts International $g 79-10A(E).
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10812280 $z click for full text (PQDT)