기업의 사회책임 세부지수와 조세회피 관련성에 관한 연구

Corporate social responsibility(CSR) activities are external ethical behaviors and are closely related to tax avoidance, which is an internal unethical act. In this paper, we use both the KEJI total index and the KEJI sub － index as a CSR outcome for empirical analysis. Also, Desai and Dharmapala(2006)’ tax avoidance measure and the absolute value of tax avoidance are both used for empirical analysis. The results of this study are as follows：First, negative relation between CSR total index and tax avoidance is shown. In the case of relation between CSR detailed index and tax avoidance, negative relation with soundness index and social contribution index Respectively. When the absolute value of tax avoidance was used as a dependent variable, the CSR total index and the tax avoidance absolute value were not significant. The relationship between CSR detailed index and tax avoidance showed a significant negative relationship only in the case of fairness index. Second, when the tax avoidance is 0 or more, CSR total index and tax avoidance showed significant negative correlation. As a result of examining the relationship between CSR detailed performance and tax avoidance, only the social contribution index showed significant negative correlation with tax avoidance. When the tax avoidance is less than 0, the result show that the higher the CSR total index, the less tax avoidance. The relationship between fairness index and social contribution index showed significant negative correlation with tax avoidance when we examined the relationship between CSR detailed performance and tax avoidance.