Open Journal of Business and Management

Volume 6, Issue 1 (January 2018)

ISSN Print: 2329-3284   ISSN Online: 2329-3292

Google-based Impact Factor: 1.13  Citations  

Corporate Social Responsibility Disclosure, Political Connection and Tax Aggressiveness: Evidence from China’s Capital Markets

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DOI: 10.4236/ojbm.2018.61010    1,695 Downloads   4,915 Views  Citations
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ABSTRACT

Corporate social responsibility disclosure, political connection and tax aggressiveness have become the focus of the media. By using samples of China’s listed firms from 2008 to 2014, this study examines the relationship among corporate social responsibility disclosure, political connection and tax aggressiveness. The results show that corporate social responsibility disclosure significantly strengthens the possibility of tax aggressiveness; firms with no or less close political connections can make use of the disclosure of corporate social responsibility to do tax aggressiveness. Furthermore, the change of political connection can significantly weaken the positive association between corporate social responsibility disclosure and tax aggressiveness. However, some data are collected by hands and that may cause some deviations. These findings help governments, managements and investors evaluate firm’s behavior and make decisions.

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Chen, X. (2018) Corporate Social Responsibility Disclosure, Political Connection and Tax Aggressiveness: Evidence from China’s Capital Markets. Open Journal of Business and Management, 6, 151-164. doi: 10.4236/ojbm.2018.61010.

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