Corporate social responsibility disclosure and tax aggressiveness : French evidence
Year of publication: |
2022
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Authors: | Chemingui, Safa ; Omri, Mohamed Ali Brahim ; Douagi, Fatma Wyème Ben Mrad |
Published in: |
EuroMed journal of management : EMJM. - Olney, Bucks : Inderscience, ISSN 2055-1711, ZDB-ID 2844407-3. - Vol. 4.2022, 2, p. 167-184
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Subject: | effective tax rate | tax | French context | corporate social responsibility disclosure | CSRD | Corporate Social Responsibility | Corporate social responsibility | Frankreich | France | Unternehmensbesteuerung | Corporate taxation | Unternehmenspublizität | Corporate disclosure | Nachhaltigkeitsbericht | Sustainability reporting | Steuervermeidung | Tax avoidance |
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