The Moderating Role of Corporate Reputation on the Effect of CSR on Tax Aggressiveness

Authors

  • Hellen Karla de Araújo Ideião Bizerra Universidade Federal da Paraíba - UFPB / Mestranda em Ciências Contábeis
  • Yahmany Fontenelle Abrahim Universidade Federal da Paraíba - UFPB / Mestrando em Ciências Contábeis
  • Robério Dantas de França Universidade Federal da Paraíba - UFPB / Professor da Pós-graduação em Ciências Contábeis
  • Wenner Glaucio Lopes Lucena Universidade Federal da Paraíba - UFPB / Professor da Pós-graduação em Ciências Contábeis

DOI:

https://doi.org/10.17524/repec.v18i3.3444

Keywords:

Agressividade Fiscal, Reputação corporativa, Responsabilidade Social Corporativa (RSC)

Abstract

Objective: This study analyzed the influence of corporate reputation (CR) as a moderator of the effect of corporate social responsibility (CSR) on the tax aggressiveness of companies listed on B3. Method: The sample included 106 publicly traded companies listed on the Brazilian stock exchange from 2010 to 2021, generating 1,272 observations. The panel data model was used for data analysis. The proxy for CR was the Exame Magazine Yearbook classification. For CSR, the Refinitiv Eikon® ESG score was collected. The Normalized Differential ETR was used as a proxy for tax aggressiveness. Results: The results showed a negative relationship between tax aggressiveness and CR and no statistical significance between tax aggressiveness and CSR. However, the relationship is reversed when CR moderates CSR, which can be explained by the Moral Licensing Theory, in which companies with moral credits (represented by CR and high levels of CSR) would use their moral license to be more aggressive. Contributions: This study proposes the Normalized Differential ETR, a measure of tax aggressiveness intended to obtain greater precision and reliability. Additionally, an innovative contribution is the analysis of the moderating role of CR on the effect of CSR on aggressiveness.

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Published

2024-09-30

How to Cite

Karla de Araújo Ideião Bizerra, H., Fontenelle Abrahim, Y., Dantas de França, R., & Glaucio Lopes Lucena, W. (2024). The Moderating Role of Corporate Reputation on the Effect of CSR on Tax Aggressiveness. Journal of Education and Research in Accounting (REPeC), 18(3). https://doi.org/10.17524/repec.v18i3.3444

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Vol. 18 No. 3 (2024): July - September

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