An Empirical Research On Corporate Social Responsibility Information Disclosure And Corporate Tax Avoidance

In recent years, more and more government and corporate become to in concern ofsocial responsibility. However, corporate has brought some social problems in order to pursuetheir own development. Food safety, environment pollution, employee protection of rightsand interests become more and more important. Corporate social responsibility has becomethe trend of the sustainable development of enterprises research academia study also focusedon corporate social responsibility in corporate governance. In terms of tax, Academia has notyet used empirical method to test relationship between corporate social responsibilityinformation disclosure and avoidance. Thus, in this paper, the significance of this paper isthat not only analysis the impact of the corporate tax behavior factors, but also provides atheoretical and practical basis for businesses can better fulfill their social responsibilities infuture.In this paper, we adopt the2011data of listed companies, from the perspective of theinformation disclosure of social responsibility, the empirical result have test the tax avoidanceof China’s listed companies. The study found that there is a significant positive correlationbetween corporate Social responsibility information disclosure and the company’s taxavoidance behavior, and during the company with social responsibility report, the detail levelof corporate social responsibility information disclosure also obviously affect the company’stax avoidance behavior. The conclusion also establish after robustness test. The empiricalresearch results confirm the corporate social responsibility information disclosure to arestraining effect on corporate tax avoidance. It will certainly help to improve our corporatetax avoidance and it is also an indemnification for government revenue.