Corporate social responsibility as a determinant of tax aggressivity

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DOI:

https://doi.org/10.12712/rpca.v15i2.50027

Abstract

This research verified whether the practices of corporate social responsibility (CSR) and tax aggressiveness are complementary, substitute or unrelated. A total of 1,081 observations from Brazilian companies listed on B3 were analyzed between 2010 and 2017. The survey used the guidelines of the Global Reporting Initiative (GRI) to measure the degree of CSR. The results show a substitution relationship between companies with a high GRI degree and tax aggressiveness when measured by the differences between accounting profit and taxable profit (BTD), however, this relationship becomes complementary if measured by the total taxes on the amount added (TTVA).

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Author Biographies

Neyla Tardin, Fucape Business School

Doutora em Ciências Contábeis e Administração

Lohami Rizzi Sevirino, Fucape Business School

Mestre em Ciências Contábeis

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Published

2021-07-01

Issue

Vol. 15 No. 2 (2021)

Section

Artigos/Papers

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