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This chapter explores the impact of different levels of ESG performance on tax avoidance behavior from the perspective of resource allocation theory. The empirical results indicate that when companies belong to the low ESG performance group, higher ESG performance is associated with a greater tendency to engage in tax avoidance behavior. However, when ESG performance surpasses a certain threshold, there is no significant relationship between ESG performance and tax avoidance behavior. Furthermore, this research investigates the influence of different levels of ESG performance on tax avoidance behavior when companies are required or voluntarily choose to issue sustainability reports. The empirical findings suggest that regardless of whether companies are mandated or voluntarily issuing sustainability reports, when they belong to the low ESG performance group, higher ESG performance is associated with a greater inclination towards tax avoidance behavior. However, when ESG performance exceeds a certain threshold, there is no significant relationship between ESG performance and tax avoidance behavior.

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ESG Practices and Corporate Tax Avoidance: A Resource Allocation Perspective

  • 章节

  • 发表日期：

    2025年

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  • Jiun-Nan Pan,
  • Xin-Hui Liu,
  • Kuang-Ta Lo

摘要

This chapter explores the impact of different levels of ESG performance on tax avoidance behavior from the perspective of resource allocation theory. The empirical results indicate that when companies belong to the low ESG performance group, higher ESG performance is associated with a greater tendency to engage in tax avoidance behavior. However, when ESG performance surpasses a certain threshold, there is no significant relationship between ESG performance and tax avoidance behavior. Furthermore, this research investigates the influence of different levels of ESG performance on tax avoidance behavior when companies are required or voluntarily choose to issue sustainability reports. The empirical findings suggest that regardless of whether companies are mandated or voluntarily issuing sustainability reports, when they belong to the low ESG performance group, higher ESG performance is associated with a greater inclination towards tax avoidance behavior. However, when ESG performance exceeds a certain threshold, there is no significant relationship between ESG performance and tax avoidance behavior.