Does the corporate social responsibility affects on tax avoidance. Mediating role of family ownership

Abstract

Research investigates whether family ownership mediates relations between corporate social responsibility and tax avoidance. Accordingly, this study proposes a model for empirical studies of corporate social responsibility structure & Pakistani family firm tax avoidance. A study of two main hypotheses mediated by family ownership is conducted in this paper to clarify nuanced interactions between CSR, tax avoidance, and family ownership. The study incorporated quantitative approach, to understand these crucial relationships. The study findings providing insights into how family ownership influences CSR's impact on tax avoidance, respectively in family business. Also, this article would have ramifications for the policies of taxation authorities and capital market regulatory bodies.