TITLE:
Corporate Social Responsibility Disclosure, Political Connection and Tax Aggressiveness: Evidence from China’s Capital Markets
AUTHORS:
Xiaodan Chen
KEYWORDS:
Corporate Social Responsibility Disclosure, Political Connection, Tax Aggressiveness
JOURNAL NAME:
Open Journal of Business and Management,
Vol.6 No.1,
January
25,
2018
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.