Resumen

GONCALVES, Rodrigo; SANTANA, Grazielle; CATARINO, João  y  MATOS, Eduardo. Corporate social responsibility and tax avoidance: an analysis of certified and non-certified companies in Brazil. RGPLP [online]. 2017, vol.16, n.2, pp.23-37. ISSN 1645-4464.

The aim of this study is to investigate if certified companies such as those that are socially responsible engage in tax avoidance practices when compared to non-certified companies. Observations were carried out based on a sample of 158 Brazilian companies in the period 2010-2014 and comprised companies certified by the Corporate Sustainability Index of the BM and FBovespa and the control group for non-certified companies. In the case of Portugal, a total number of 17 observations of certified companies were made by PSI20 (2010-2014); however, owing to the heterogeneous nature of the sample, a control group could not be established and this made it methodologically impossible to form the sample. The results obtained showed a trend where companies regarded as socially responsible committed fewer tax evasion offences than those in the control group. Despite this, very similar data were observed in the tax evasion practices of both groups and this finding was close to the results obtained by the effective tax rate.

Palabras clave : Tax Avoidance; Effective Tax Rate; Corporate Social Responsibility.

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