Publication
The Influence of Social Responsibility Practices on Tax Planning: An Empirical Study for Companies Listed on Euronext Lisbon
| datacite.subject.fos | Ciências Sociais::Economia e Gestão | |
| datacite.subject.sdg | 08:Trabalho Digno e Crescimento Económico | |
| dc.contributor.author | Silva, Pedro Ferreira | |
| dc.contributor.author | Sá, Cristina | |
| dc.contributor.author | Eugénio, Teresa | |
| dc.date.accessioned | 2025-12-05T15:55:55Z | |
| dc.date.available | 2025-12-05T15:55:55Z | |
| dc.date.issued | 2024-07-29 | |
| dc.description | Article number - 73 | |
| dc.description | This article belongs to the Special Issue Sustainable Corporate Governance and Financial Performance. | |
| dc.description.abstract | This paper analyzes the influence of social responsibility practices on the development of tax planning activities in companies listed on Euronext Lisbon. Although scientific research into social responsibility and tax planning is not new, scientific studies into the relationship between these two themes is a developing area of research that still raises many questions. This study was carried out on a sample of 30 companies listed on Euronext Lisbon, using data for the 2018 and 2019 periods. The hypotheses were formulated based on a literature review on this subject. A multiple linear regression model was developed to validate the hypotheses. The results show that the social, corporate governance, environmental, or economic components of corporate social responsibility do not influence tax planning. However, the results show that company size negatively impacts tax planning, i.e., larger companies have lower effective tax rates. In the sample studied, larger companies implemented more tax planning strategies. In this way, this study can complement the understanding of the relationship between social responsibility practices and tax planning activities in Portugal and internationally. | eng |
| dc.description.sponsorship | This research is financed by National Funds of the FCT-Portuguese Foundation for Science and Technology within the project «UIDB/04928/2020» and, under the Scientific Employment Stimulus-Institutional Call CEECINST/00051/2018. | |
| dc.identifier.citation | The Influence of Social Responsibility Practices on Tax Planning An Empirical Study for Companies Listed on Euronext Lisbon | |
| dc.identifier.doi | 10.3390/ijfs12030073 | |
| dc.identifier.issn | 2227-7072 | |
| dc.identifier.uri | http://hdl.handle.net/10400.8/14935 | |
| dc.language.iso | eng | |
| dc.peerreviewed | yes | |
| dc.publisher | MDPI | |
| dc.relation | Centre of Applied Research in Management and Economics | |
| dc.relation.hasversion | https://www.mdpi.com/2227-7072/12/3/73 | |
| dc.relation.ispartof | International Journal of Financial Studies | |
| dc.rights.uri | http://creativecommons.org/licenses/by/4.0/ | |
| dc.subject | tax planning | |
| dc.subject | tax management | |
| dc.subject | corporate social responsibility | |
| dc.subject | Portugal | |
| dc.title | The Influence of Social Responsibility Practices on Tax Planning: An Empirical Study for Companies Listed on Euronext Lisbon | eng |
| dc.type | journal article | |
| dspace.entity.type | Publication | |
| oaire.awardTitle | Centre of Applied Research in Management and Economics | |
| oaire.awardURI | info:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/UIDB%2F04928%2F2020/PT | |
| oaire.citation.endPage | 19 | |
| oaire.citation.issue | 3 | |
| oaire.citation.startPage | 1 | |
| oaire.citation.title | International Journal of Financial Studies | |
| oaire.citation.volume | 12 | |
| oaire.fundingStream | 6817 - DCRRNI ID | |
| oaire.version | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |
| person.familyName | Eugénio | |
| person.givenName | Teresa | |
| person.identifier.ciencia-id | 1F17-50A3-BEE2 | |
| person.identifier.orcid | 0000-0003-1040-3164 | |
| person.identifier.scopus-author-id | 54079668000 | |
| project.funder.identifier | http://doi.org/10.13039/501100001871 | |
| project.funder.name | Fundação para a Ciência e a Tecnologia | |
| relation.isAuthorOfPublication | 63b6d075-7a05-4f91-8d46-4e9cbe93dc09 | |
| relation.isAuthorOfPublication.latestForDiscovery | 63b6d075-7a05-4f91-8d46-4e9cbe93dc09 | |
| relation.isProjectOfPublication | 4c5aa29d-4b03-4713-8f40-08b3bbfd88d7 | |
| relation.isProjectOfPublication.latestForDiscovery | 4c5aa29d-4b03-4713-8f40-08b3bbfd88d7 |