Research On The Relationship Between Corporate Social Responsibility Fulfillment And Tax Avoidance

Corporate tax avoidance has always been a hot research topic in the academic circles,especially in the context of the economic downturn,the pressure on business operations has increased,and the phenomenon of tax avoidance has become increasingly serious,which will not only bring tax risks to enterprises themselves,but also reduce national fiscal revenues and affect the government’s supply of public goods and services.At the same time,China’s corporate social responsibility issues have gradually attracted the attention of all sectors of society,corporate social responsibility is a comprehensive responsibility,including not only the responsibility of enterprises to shareholders,but also the responsibility of employees,suppliers,consumers and other stakeholders in all aspects of society,so bearing tax obligations in accordance with the law is also part of corporate social responsibility,then,what kind of impact will the attitude and motivation of corporate social responsibility have on tax avoidance? Studies have found that,on the one hand,enterprises with a good corporate culture will think that tax avoidance is an irresponsible behavior that deviates from the values pursued by enterprises,so it will reduce tax avoidance;On the other hand,there is also the phenomenon of "inconsistency between words and deeds" of enterprises,that is,enterprises actively assume social responsibility may be to cover up their tax avoidance behavior,so in view of these two opposing phenomena,exploring the relationship between corporate social responsibility fulfillment and tax avoidance can not only enrich the relevant research of the two,but also provide a new perspective for tax authorities in the process of tax review.After combing through the relevant literature on corporate social responsibility fulfillment and tax avoidance at home and abroad,this paper analyzes the relationship between corporate social responsibility fulfillment and tax avoidance from multiple perspectives of risk management theory,resource dependence theory,stakeholder theory and corporate culture theory,and puts forward competitive hypotheses.Subsequently,introduce the nature of property rights,political relevance and tax collection and management intensity,and analyze the heterogeneity of the relationship between the the two is performed,and the corresponding assumptions are proposed.In terms of empirical aspects,according to the availability of data,using the2015-2020 Shanghai and Shenzhen A-share listed companies as a sample,the social responsibility score(CSR)of Hexun Network is selected to measure the degree of corporate social responsibility fulfillment,the difference between tax union(BTD)and adjusted tax union difference(DDBTD)is selected to measure tax avoidance,and a regression model is established for empirical testing.Further,from the perspective of enterprises,social responsibility is divided into corporate internal social responsibility and corporate external social responsibility,and the relationship between the fulfillment of different social responsibilities of enterprises and tax avoidance is empirically tested and analyzed.Based on theoretical analysis and empirical test,we get the following conclusions: There is a significant positive correlation between the degree of fulfillment of corporate social responsibility and tax avoidance.The nature of state-owned property rights will weaken the positive correlation between the degree of fulfillment of corporate social responsibility and tax avoidance.Political affiliation will strengthen the positive correlation between the degree of fulfillment of corporate social responsibility and tax avoidance.The higher the intensity of tax collection and management will weaken the positive correlation between the degree of social responsibility fulfillment and tax avoidance.The degree of fulfillment of internal social responsibility of enterprises is positively related to tax avoidance,and the degree of fulfillment of external social responsibility is related to the burden of tax avoidance,but at present,Chinese enterprises rarely bear external social responsibility.In view of the research conclusions,relevant suggestions are put forward: Innovate the form of report disclosure,increase the authenticity and transparency of corporate social responsibility information,and improve the awareness of external social responsibility;improve tax collection and management capabilities,establish a recognition mechanism for corporate social responsibility performance,and reduce the possibility of enterprises avoiding taxes by establishing the image of "good enterprises";Strengthen the supervision and restraint system,eliminate ownership discrimination at the tax level,promote the construction of a new type of government-enterprise relationship of "pro-Qing",and form a good market competition environment.