Trust in the government and regulation: do they play a part in CSR decoupling-tax relationship?

Noorsakinah Abdul Wahab, Mohd Zulkhairi Mustapha and Nurliana Md Rahin

Asia-Pacific Journal of Accounting & Economics, 2025, vol. 32, issue 4, 678-704

Abstract: This paper investigates if trust in the government and regulation influence the relationship between Corporate Social Responsibility (CSR) decoupling and tax avoidance. Malaysia is deliberately examined following a recent trust issue between its citizen and the former government, in addition to a recent urge for tax avoidance regulation. The findings reveal that trust in the government and regulation do not influence the overall issues of CSR and tax at corporate level. The findings lend credence to the belief that the relationship between CSR and tax is not limited solely on the ethical feature, but beyond. Decision of CSR and tax at corporate level may be driven by other factors than mere contribution to society. The findings provide theoretical and practical implications, particularly to future researchers in the area, companies and the government.

Date: 2025
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DOI: 10.1080/16081625.2024.2342371

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Asia-Pacific Journal of Accounting & Economics is currently edited by Yin-Wong Cheung, Hong Hwang, Jeong-Bon Kim, Shu-Hsing Li and Suresh Radhakrishnan

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