Title: Corporate social responsibility disclosure and tax aggressiveness: French evidence

Authors: Safa Chemingui; Mohamed Ali Brahim Omri; Fatma Wyème Ben Mrad Douagi

Addresses: Institut Supérieur de Gestion de Tunis (ISG Tunis), Université de Tunis, Bardo, 2000 Tunis, Tunisia ' College of Business Administration Northern Border University, P.O. Box: 1321, Arar, Saudi Arabia ' Faculté des Sciences Economiques et de Gestion de Tunis, University of Tunis El Manar, B.P 248 El Manar II, 2092, Tunis, Tunisia

Abstract: The purpose of this study is to investigate the influence of corporate social responsibility disclosure (CSRD) on the level of tax aggressiveness. Using 72 French listed firms SBF 120 for the years ranging 2010 to 2017. We measure the level of tax aggressiveness across effective tax rate (ETR). The empirical results of multiple regressions reveal that the higher the level of the CSR disclosure, the lower the company's tax aggressiveness. This paper's contribution to the literature reveals the influence of CSRD on tax aggressiveness in French context given that in recent years, the fight against aggressive tax practices has been among the primary objectives within the framework of the European union (EU). Among the European commission and the fight against tax activities. The French context is a field of investigation not yet studied. Thus, to our knowledge our study is estimated the first contribution in the French context.

Keywords: effective tax rate; tax; French context; corporate social responsibility disclosure; CSRD.

DOI: 10.1504/EMJM.2022.122010

EuroMed Journal of Management, 2022 Vol.4 No.2, pp.167 - 184

Received: 17 Oct 2021
Accepted: 05 Dec 2021
Published online: 07 Apr 2022 *

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