A.R., Rusniza (2016) The relationship of corporate social responsibility (CSR) and tax planning. In: Proceeding 6th International Conference on Global Social Entrepreneurship (Kota Bharu) 2016, Kota Bharu ,Kelantan.

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Abstract

This study is conducted to examine the relationship between corporate social responsibility (CSR) and the level of corporate tax planning activities (measured by Book Tax Differences (BTDs)) in non-financial companies listed on London Stock Exchange (LSE). The study found that there is a positive significant relationship between CSR (overall) and the tax planning activities. This findings are consistent with legitimacy theory used to predict the relationship between CSR and tax planning, as companies is expected to carry out activities which are perceived legitimate to the companies’ sustainability. The theory predicts that there is no mutual relationship between CSR and tax planning activities since companies are operating under value maximisation principle, therefore any activities which are seemed legitimate are pursued.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	ISBN 9789671371848
Uncontrolled Keywords:	CSR; tax planning; legitimacy theory, book tax difference (BTD)
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mr. Che Hasan Hashim
Date Deposited:	30 Dec 2018 04:15
Last Modified:	30 Dec 2018 04:15
URI:	https://repo.uum.edu.my/id/eprint/25335

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