In this study, we use the mandatory CSR spending regulation implemented by India in 2015 to examine whether firms that comply with the regulation change their tax aggressiveness. We document that firms that comply with CSR regulation end up having less tax aggression which supports the argument that enhanced visibility and firm-level reputational concerns play a vital role in shaping up the relationship between CSR and taxation policy. Our results are consistent with the number of robustness checks.

中文翻译：

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企业在强制性企业社会责任制度下的税收侵略性：印度强制性企业社会责任监管后的证据

在本研究中，我们使用印度于 2015 年实施的强制性 CSR 支出法规来检验遵守该法规的公司是否会改变其税收侵略性。我们记录了遵守企业社会责任法规的公司最终减少了税收侵略，这支持了提高知名度和公司层面的声誉问题在塑造企业社会责任与税收政策之间的关系方面发挥重要作用的论点。我们的结果与稳健性检查的数量一致。