기업의 사회적 책임활동과 조세회피

This study empirically analyzed the relationship between corporate socialresponsibility(CSR) activities and tax avoidance, targeting Korea Exchange listedcompanies with known results of Korean Economic Justice Institute Index duringyear 2003 to 2009. Empirical analysis result of this study presents that companies engaged in moreactive corporate social responsibility(CSR) activities show lower tax avoidancetendency. This empirical analysis result shows that it is unlikely that corporatesocial responsibility(CSR) activities degenerate to a competitiveness enhancementmeasure and consequently affect as the cause of tax avoidance due to additionalcost incurred etc. Also from the comparative result of relationship of corporate social responsibility(CSR) activities differentiated in categories of activities areas with tax avoidance,integrity (CSR1), social service contribution(CSR3), employee satisfaction(CSR6),contribution to economic development (CSR7) among corporate socialresponsibility(CSR) activities showed meaningful negative correlation with taxavoidance values measured. This result shows that the output of CRS performed in various directions inaccordance with different economic priority generally provides negative factors totax avoidance. Therefore this study empirically proved, by direct verification of therelationship between CSR activities and tax avoidance, that companies engaged inmore active corporate social responsibility(CSR) activities are less prone to taxavoidance.