Exploring the Nexus Between Corporate Sustainability Disclosure and Firm Tax Behavior: A Meta-Analysis
Exploring the Nexus Between Corporate Sustainability Disclosure and Firm Tax Behavior: A Meta-Analysis
Author(s): Maria Mitroulia, Evangelos Chytis, Thomas KitsantasSubject(s): Business Economy / Management, Financial Markets, Public Finances, Accounting - Business Administration, Business Ethics, Socio-Economic Research
Published by: Vysoká škola ekonomická v Praze - Fakulta podnikohospodářská
Keywords: Corporate sustainability disclosure; tax behavior; tax transparency; meta-analysis; R language;
Summary/Abstract: This study performs a meta-analysis synthesizing empirical-quantitative results regarding the corporate sustainability disclosure (CSD)-tax behavior (TB) connection. The selection process resulted in a final dataset of 50 articles (2012-2022). Findings reveal the CSD-TB link is not significant for practical purposes; investigation of moderating variables shows little connection. The study redirects future researchers to examine other factors affecting corporations' TB. Limitations include reliance on available empirical studies with Pearson correlation coefficients and standardized beta coefficients. The study provides evidence that may influence policy-making regarding corporate tax transparency, suggesting CSD implementation has not proven effective in terms of tax behavior. A meta-analysis shows no statistically significant correlation between CSD and TB, challenging the assumption that CSD obligations enhance tax compliance.
Journal: Central European Business Review
- Issue Year: 14/2025
- Issue No: 3
- Page Range: 103-131
- Page Count: 29
- Language: English
