Nature Of Property Rights, Corporate Social Responsibility And Tax Avoidance

Since the 21 st century,the issue of corporate social responsibility has received wide attention on the global and the academic community put much active exploration and research on this question.Corporate social responsibility emphasizes the value and contribution to consumers,environment and the society in the process of production activity.However,to fulfill corporate social responsibility have to pay some certain cost,which is conflict with the goal of maximization of the shareholder's wealth.therefore,the behavior of tax avoidance has becoming the universal characteristics to the company to minimize the tax fee.Although the current research about tax avoidance is abundant,it's a few literature to bring this question into the scope of corporate social responsibility research in the case of that tax problems actually affects the interests of the public.On the basis of previous research,this article attempt to analysis the behavior path of social responsibility so that to research the relationship between two elements.At the same time,due to the special property right background of china,state-owned enterprises have the good relationship with the government.So it is necessary to put this element into the research.The research found that corporate with higher score in social responsibility rank will have the smaller the possibility in tax avoidance.It indicate that the company of actively participating in corporate social responsibility activities will be more consideration to the interests of other stakeholders,and don't tend carry out excessive tax avoidance.At the same time,because the motivation for disclosure for social responsibility information is not the same,when the performance of corporate social responsibility is poor,it will defend its tax avoidance by announce high-quality information.If it is good,the company will confess its good behavior in social responsibility.In addition,the negative correlation between the social responsibility and tax avoidance is more remarkable in state-owned enterprises than others.