论文部分内容阅读
学术界普遍认为企业怠于履行社会责任与过度避税呈显著正相关,说明企业履行社会责任并非引发过度避税行为,而是更多地考虑营造企业形象、提升企业声誉;然而也有学者认为企业履行社会责任会鼓励其过度避税行为。这两种截然不同的观点引起了研究者的广泛关注。因此文章选取上市企业广发证券作为研究案例,以2012—2014年为研究期间,采用理论分析与案例分析相结合的方法,研究企业履行社会责任和避税行为二者之间的关系。研究结果发现:企业在积极参与社会责任活动的同时并不倾向于采取过度的避税行为。
Academic circles generally believe that enterprises lazy to fulfill social responsibility and over-tax avoidance was significantly and positively correlated, indicating that corporate social responsibility is not triggered over-tax avoidance behavior, but more to create a corporate image, enhance corporate reputation; However, there are also scholars believe that corporate social fulfillment Responsibility encourages over-tax avoidance. These two completely different perspectives have drawn the attention of researchers. Therefore, the article selects the listed company GF Securities as a case study, 2012-2014 for the study period, the use of theoretical analysis and case analysis of a combination of methods to study the relationship between corporate social responsibility and tax avoidance behavior. The results show that: enterprises actively participate in social responsibility activities at the same time do not tend to take excessive tax avoidance behavior.