The intricate relationship between corporate social responsibility (CSR) and tax avoidance has increasingly become a focal point in contemporary business discussions. Recent findings from a comprehensive bibliometric analysis reveal a convoluted pathway through which companies navigate their ethical obligations while optimizing tax liabilities. In this insightful investigation led by Hien, H.T., Thanh, LV., and Phi, SN., the interplay between these two crucial dimensions of corporate governance is deconstructed, showcasing the evolving landscape of corporate ethics.
The analysis illuminates how the academic discourse on CSR has proliferated, with voluminous publications emerging that dissect its implications for tax strategy. The researchers meticulously examined a wide array of literature in this domain, demonstrating that the interplay of societal expectations and tax policies creates a dynamic tension within corporate strategies. This duality compels firms to balance their pursuit of profit with their community obligations, creating a perennial ethical dilemma in the boardroom.
A critical aspect investigated in the bibliometric analysis is the transition from a purely profit-driven mentality to a more holistic approach that considers long-term societal impacts. Stakeholders are demanding more accountability, pressuring businesses to adopt practices that reflect social responsibility. As companies increasingly recognize that their reputations depend on their CSR activities, the question arises: To what extent are these actions genuine, and how often are they shades of tax avoidance dressed in altruism?
Tax avoidance, while often painted with a negative brush, is a legal strategy employed by corporations to minimize their tax liabilities. However, the ethical implications of such practices come into stark relief when juxtaposed with the notion of CSR. This analysis suggests that some companies may exploit CSR initiatives as a facade, using them to obscure tax avoidance activities while presenting themselves as socially responsible entities. This raises profound questions about integrity and transparency in corporate practices.
Moreover, the analysis highlights a growing awareness among researchers and practitioners alike regarding the intricacies entwined within CSR and tax policies. By charting the development of scholarly work over recent years, the authors of the study provide a valuable roadmap to understanding how these themes have evolved and influenced each other. The findings imply that there’s an urgent need for clearer guidelines on how corporations can engage in CSR without crossing ethical lines in their tax strategies.
As a pertinent example, many multinational corporations have been scrutinized for their tax practices, leading to calls for transparency and accountability in how they report tax obligations across different jurisdictions. The bibliometric analysis emphasizes the ongoing dialogue among stakeholders, policymakers, and academics regarding this intersection of ethics and economics in today’s globalized marketplace.
This research also indicates an influential trend where consumers are increasingly aligned with companies that demonstrate genuine commitment to social responsibility. The growing preference for transparent businesses that prioritize CSR over mere profit maximization has resulted in shifting market dynamics. This newfound consumer vigilance is a potential catalyst for reform, prompting corporations to genuinely assess their CSR practices and consider the ramifications of tax avoidance strategies.
As society grapples with pressing issues like climate change, inequality, and corporate governance, the insights from the bibliometric analysis may serve as a springboard for future research and policy development. It is vital for future inquiries to delve deeper into the nuances of how businesses can acknowledge their responsibilities while navigating complex tax systems, ultimately fostering practices that are both economically sound and ethically upright.
The research’s findings are testament to the growing body of literature highlighting the critical intersection of CSR and taxation. By disseminating this knowledge, the authors aim to contribute to a more informed dialogue surrounding corporate practices and the ethical responsibilities that accompany them. This ongoing conversation will be essential in shaping policy frameworks that can support sustainable business models while addressing societal needs.
Understanding the bibliometric trends is critical for researchers, practitioners, and educators alike, who are grappling with these issues daily. As companies continue to evolve in their approach to CSR and tax strategies, bridging the gap between economic pursuits and ethical obligations becomes increasingly essential. The analysis serves as a clarion call for responsible business practices that do not compromise moral integrity in the face of financial gain.
In conclusion, as the relationship between CSR and tax avoidance continues to unfold, it becomes increasingly paramount for corporations to engage authentically with their stakeholders. The insights gleaned from this bibliometric analysis provide a robust platform for future investigations into this multifaceted relationship and underscore the necessity for a shift towards genuine, ethical corporate behavior that reinforces both societal welfare and economic sustainability.
Subject of Research: The relationship between corporate social responsibility and tax avoidance.
Article Title: Bibliometric analysis of corporate social responsibility and tax avoidance.
Article References:
Hien, H.T., Thanh, LV., Phi, SN. et al. Bibliometric analysis of corporate social responsibility and tax avoidance.
Discov Sustain (2025). https://doi.org/10.1007/s43621-025-02420-1
Image Credits: AI Generated
DOI: 10.1007/s43621-025-02420-1
Keywords: Corporate Social Responsibility, Tax Avoidance, Ethical Corporate Behavior, Bibliometric Analysis, Corporate Governance.
