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The Association Between Tax Aggressiveness And Environmental Protection In Chinese Public Firms

Author

Listed:
  • Shuoheng Niu
  • Hong Fan
  • Liqiang Chen
  • Qi Liu

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.

Suggested Citation

  • Shuoheng Niu & Hong Fan & Liqiang Chen & Qi Liu, 2021. "The Association Between Tax Aggressiveness And Environmental Protection In Chinese Public Firms," Accounting & Taxation, The Institute for Business and Finance Research, vol. 13(1), pages 31-43.
    • Handle: RePEc:ibf:acttax:v:13:y:2021:i:1:p:31-43
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    More about this item

    Keywords

    Tax Aggressiveness; Environmental Protection; Corporate Social Responsibility; China;
    All these keywords.

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

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