The relationship between corporate tax planning (CTP) and corporate social responsibility
(CSR) is complex, with various perspectives, and a detailed scientific analysis of this …

This review explores the intellectual structure, research trends, and nexus within tax
avoidance (TA) and corporate social responsibility (CSR) literature using the bibliometric …

This study aims to investigate whether corporate social responsibility activities are
associated with more or less tax avoidance by focusing on this interrelationship in …

A top management team (TMT) has been identified as one of the key factors driving changes
in tax planning strategy. Based on upper echelons theory, this study investigates whether …

Die freiwillige Offenlegung von CSR-Informationen hat sich in den letzten Jahrzehnten zwar
als gängige Praxis etabliert, stößt jedoch zunehmend an ihre Grenzen. Vor dem Hintergrund …

In most countries, one of the most important and interesting topics in research is the
discussion of tax aggressiveness, how it is measured, the factors affecting it, and the results …

Corporate social responsibility and tax avoidance influence each other and impact
economic growth. This research also aims to provide a systematic review of research on …