Research On Corporate Social Responsibility And Tax Avoidance(Income Tax Avoidance)

The idea of corporate social responsibility was born in the United States in twentieth Century,which emphasizes that enterprises should enjoy equal rights while enjoying rights in society.The issue of corporate tax avoidance as a corporate social responsibility has become a hot topic in academic circles and academic circles in recent years.Looking at the domestic and international academic research on corporate social responsibility and corporate tax avoidance,we can find that scholars have achieved fruitful results in two areas of corporate social responsibility and corporate tax avoidance.But there is not much research on the relationship between the two.How to deal with tax avoidance? Whether the tax avoidance as a social responsibility? Or that the tax burden is also conducive to corporate social responsibility? Based on the previous research results,this paper explores the relationship between corporate social responsibility and corporate tax avoidance.In this paper,Chinese corporate social responsibility report released from 2009-2014 listed companies as research samples,stakeholder theory,corporate citizenship theory,economic theory,the theory of enterprise culture based on the analysis of risk management theory,an empirical study of relationship between corporate social responsibility and corporate tax avoidance degree.The results show that the higher the score of corporate social responsibility,the lower the degree of corporate tax avoidance,the results show that most companies can recognize that no radical tax avoidance measures should be taken as part of social responsibility.Based on the particularity of the environment sensitive enterprise,the public will pay more attention to the social responsibility of the enterprise,this paper divides the sample companies into the environmental sensitive and non sensitive groups.The results show that the social responsibility score of the non sensitive enterprises is negatively correlated with the degree of tax avoidance,but the sensitivity of the enterprise has no correlation.In the robustness test,this paper is based on the corporate social responsibility score,and the high scores show a negative correlation between the two groups.The research results of this paper are of positive significance for the government to carry out the social responsibility activities,the tax inspector's tax inspection and the concept of corporate social responsibility in Chengdu.The tax collector can take the corporate social responsibility as an indicator of the tax inspection,improve the tax collection rate.The government has a positive role in improving the awareness of corporate social responsibility and maintaining the healthy and orderly development of the capital market through the promotion of the concept of social responsibility.