Tax Avoidance Culture and Employees' Behavior Affect Sustainable Business Performance: The Moderating Role of Corporate Social Responsibility

doi:10.3389/fenvs.2022.964410

IR > 经济管理学院

	Tax Avoidance Culture and Employees' Behavior Affect Sustainable Business Performance: The Moderating Role of Corporate Social Responsibility
	Li, Yan1 ; Al-Sulaiti, Khalid 2,3; Wang, Dongling 4; Abbas, Jaffar 5,6; Al-Sulaiti, Ibrahim 7
	2022-07-22
发表期刊	FRONTIERS IN ENVIRONMENTAL SCIENCE
卷号	10
摘要	Employees' behavior and corporate social responsibility (CSR) can affect firms' profitability and increase the corporate economic burden. This current research endeavors to explore how business firms navigate employees' technology-driven behavior and CSR sustainable practices for tax avoidance to affect firms' performance. This study examines how CSR sustainable practices moderate the relationship between employees' behavior and tax avoidance to achieve sustainable business performance. The study incorporated the Maximum Likelihood Estimator (MLE) for the purpose of data analysis using the structural equation modeling (SEM) technique that is suitable for this sample size. The study's target population is employees of small and medium enterprises located in Pakistan. The study has drawn a sample of employees and applied a convenience sampling technique. The findings show that tax avoidance, employee behavior, and corporate social responsibility positively affect business firms' performance. The results further indicate that sustainable CSR practices significantly moderate tax avoidance's effect on business firms' performance. However, there is no condition to identify the relationship between employee behavior and firm performance. In theory, this research contributes to the corporate strategy literature by answering how corporate social responsibility sustainable practices mediate the relationship between tax avoidance, employees' behavior, and sustainable business performance. It shows that socially responsible organizations will engage less in tax avoidance behaviors. The results exhibit that the study provides a systematic, holistic framework to attain sustainable firms' performance. The findings' generalizability offers future direction with helpful insights for business managers and policymakers.
关键词	corporate social responsibility tax avoidance firm performance profitability corporate social responsibility employee behavior
DOI	10.3389/fenvs.2022.964410
收录类别	SCIE
语种	英语
WOS研究方向	Environmental Sciences & Ecology
WOS类目	Environmental Sciences
WOS记录号	WOS:000837193400001
出版者	FRONTIERS MEDIA SA
来源库	WOS
引用统计	被引频次：38[WOS] [WOS记录] [WOS相关记录]
文献类型	期刊论文
条目标识符	https://ir.lut.edu.cn/handle/2XXMBERH/159858
专题	经济管理学院
通讯作者	Wang, Dongling; Abbas, Jaffar
作者单位	1.Lanzhou Univ Technol, Sch Econ & Management, Lanzhou, Peoples R China; 2.Univ Derby, Al Rayyan Int Univ Coll, Doha, Qatar; 3.Univ Derby, Derby, England; 4.Shandong Jianzhu Univ, Business Sch, Jinan, Peoples R China; 5.Shanghai Jiao Tong Univ, Sch Media & Commun, Shanghai, Peoples R China; 6.Shanghai Jiao Tong Univ, Antai Coll Econ & Management, Shanghai, Peoples R China; 7.Northumbria Univ, Newcastle Business Sch, Newcastle Upon Tyne, England
第一作者单位	兰州理工大学
第一作者的第一单位	兰州理工大学
推荐引用方式 GB/T 7714	Li, Yan,Al-Sulaiti, Khalid,Wang, Dongling,et al. Tax Avoidance Culture and Employees' Behavior Affect Sustainable Business Performance: The Moderating Role of Corporate Social Responsibility[J]. FRONTIERS IN ENVIRONMENTAL SCIENCE,2022,10.
APA	Li, Yan,Al-Sulaiti, Khalid,Wang, Dongling,Abbas, Jaffar,&Al-Sulaiti, Ibrahim.(2022).Tax Avoidance Culture and Employees' Behavior Affect Sustainable Business Performance: The Moderating Role of Corporate Social Responsibility.FRONTIERS IN ENVIRONMENTAL SCIENCE,10.
MLA	Li, Yan,et al."Tax Avoidance Culture and Employees' Behavior Affect Sustainable Business Performance: The Moderating Role of Corporate Social Responsibility".FRONTIERS IN ENVIRONMENTAL SCIENCE 10(2022).