Social Responsibility And Tax Avoidance

Many articles point out that delayed in performance of the social responsibi-lity and excessive tax is significantly positive correlation,showing the enterprises fulfill social responsibility don’t cause excessive tax avoidance,but to consider b-uilding the enterprises’image and enhancing corporate reputation.But the other s-cholars think the enterprise social responsibility can encourage the excessive tax avoidance.These two quite different views cause the wide attention of the acade-mic.Under the special system environment in our country,the nature of property right makes the state-owned enterprises and private enterprises in the social resp-onsibility to fulfill and taxes to place different,enterprise in fulfilling social resp-onsibility motivations and attitude are also different.In the existing literature, the academic ignore the effect of property right structure on the two factors.So this article from the perspective of different property,selecting two state-owned enterp-rises and two private enterprises as cases, from 2012 to 2014 as the research ti-me,adopting the method of combining theoretical analysis and case analysis, rese-arching the enterprise to fulfill the social responsibility and corporate tax avoida-nce.The results indicate that not all of the business relationship is same. Private enterprises in active participation in social responsibility activities tend not to ta-ke excessive tax avoidance. The state-owned enterprises although are actively ful-fill the social responsibility, but won’t give up choosing the excessive tax avoida-nce behavior.