Corporate social responsibility and corporate tax avoidance: The channel effect of consumer awareness

Mohammed Benlemlih, Jamil Jaballah, Sholom Schochet and Jonathan Peillex

Journal of Business Finance & Accounting, 2023, vol. 50, issue 1-2, 31-60

Abstract: This paper investigates the relationship between corporate social responsibility (CSR) and corporate tax avoidance and the impact of consumer awareness on the constructs. We show that consumer awareness has the effect of decreasing the positive relation between CSR ratings and tax avoidance levels. Our findings are robust to various measures of our constructs. Collectively, the findings of this study lend credence to the risk‐management view of CSR and demonstrate that consumer awareness acts as a behavioral intervention and governance mechanism to help mitigate corporate hypocrisy.

Date: 2023
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https://doi.org/10.1111/jbfa.12638

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