THE ASSOCIATION BETWEEN TAX AGGRESSIVENESS AND ENVIRONMENTAL PROTECTION IN CHINESE PUBLIC FIRMS

Shuoheng Niu, Hong Fan, Liqiang Chen and Qi Liu

Accounting & Taxation, 2021, vol. 13, issue 1, 31-43

Abstract: This study was motivated by a lack of understanding about whether firms trade off different components of corporate social responsibility (CSR) because CSR activities may compete with each other for investments. By investigating all public Chinese firms from 2010 to 2017, we found that firms exhibiting lower degrees of tax aggressiveness participated more in environmental protection activities. Our results suggest that good firms tend to perform well in different aspects of CSR. Additionally, we found that the relationship between tax aggressiveness and environmental protection activities is more pronounced in firms with politically connected management or board members, firms with a higher percentage of independent directors, and firms receiving fewer government bursaries.

Keywords: Tax Aggressiveness; Environmental Protection; Corporate Social Responsibility; China (search for similar items in EconPapers)
JEL-codes: H2 M4 (search for similar items in EconPapers)
Date: 2021
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.theibfr2.com/RePEc/ibf/acttax/at-v13n1-2021/AT-V13N1-2021-3.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ibf:acttax:v:13:y:2021:i:1:p:31-43

Access Statistics for this article

Accounting & Taxation is currently edited by Terrance Jalbert

More articles in Accounting & Taxation from The Institute for Business and Finance Research
Bibliographic data for series maintained by Mercedes Jalbert ( this e-mail address is bad, please contact ).