| dc.contributor | 財政系 | |
| dc.creator (作者) | 羅光達 | |
| dc.creator (作者) | Pan, Jiun-Nan;Liu, Xin-Hui;Lo, Kuang-Ta | |
| dc.date (日期) | 2025-08 | |
| dc.date.accessioned | 5-May-2026 13:59:27 (UTC+8) | - |
| dc.date.available | 5-May-2026 13:59:27 (UTC+8) | - |
| dc.date.issued (上傳時間) | 5-May-2026 13:59:27 (UTC+8) | - |
| dc.identifier.isbn (ISBN) | 9789819666720 | |
| dc.identifier.uri (URI) | https://ah.lib.nccu.edu.tw/item?item_id=182301 | - |
| dc.description.abstract (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. | |
| dc.format.extent | 108 bytes | - |
| dc.format.mimetype | text/html | - |
| dc.relation (關聯) | Resource Misallocation Theorem: Applications to Sustainable Energy Transition, Springer Nature Singapore Private Limited, pp.293-361 | |
| dc.subject (關鍵詞) | ESG; Corporate tax avoidance; Corporate social responsibility | |
| dc.title (題名) | ESG Practices and Corporate Tax Avoidance: A Resource Allocation Perspective | |
| dc.type (資料類型) | book/chapter | |
| dc.identifier.doi (DOI) | 10.1007/978-981-96-6673-7_11 | |
| dc.doi.uri (DOI) | https://doi.org/10.1007/978-981-96-6673-7_11 | |
