Paper Title :Corporate Social Responsibility, Tax Avoidance and Board Gender Diversity: Evidence from UK Firms

Author :Rakia Riguen, Maali Kachouri

Article Citation :Rakia Riguen ,Maali Kachouri , (2019 ) " Corporate Social Responsibility, Tax Avoidance and Board Gender Diversity: Evidence from UK Firms " , International Journal of Management and Applied Science (IJMAS) , pp. 34-40, Volume-5,Issue-4

Abstract : The purpose of this paper is to argue the relationship between CSR, tax avoidance and board gender diversity. This study examines the moderates’ effect board gender diversity on the relation between CSR and Tax avoidance.The study uses ordinary least squares regression (OLS) to investigate the relation between CSR, tax avoidance and board gender diversity on a sample of 300 non-financial listed UK companies during the period 2005 -2017.The results obtained show that, for the UK companies, that a high level of CSR is negatively associated with tax avoidance in firms with a higher percentage of females on the board. Keyword - CSR, UK firms, taxation, governance, board diversity, tax avoidance.

Type : Research paper

Published : Volume-5,Issue-4

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