DOIONLINE 
DOIONLINE Publish In |
International Journal of Management and Applied Science (IJMAS)-IJMAS |
 Journal Home Volume Issue |
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Issue |
Volume-5,Issue-4 ( Apr, 2019 ) | |||||||||
Paper Title |
Corporate Social Responsibility, Tax Avoidance and Board Gender Diversity: Evidence from UK Firms | |||||||||
Author Name |
Rakia Riguen, Maali Kachouri | |||||||||
Affilition |
IHE SFAX, accounting department, route matar km 5 | |||||||||
Pages |
34-40 | |||||||||
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. | |||||||||
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