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| Title: | Corporate social responsibility and tax avoidance in Sub-Saharan Africa: a case study of the beverage manufacturing sector |
| Author: | Hansen, Rasmus Torpe |
| Year: | 2015 |
| Pages: | 94 |
| Language: | English |
| Geographic term: | Africa |
| Subjects: | multinational enterprises alcoholic beverages beer taxation responsibility ethics |
| External link: | https://core.ac.uk/download/pdf/43031919.pdf |
| Abstract: | To this date, the tax-CSR-nexus has mainly been analysed through regression studies examining the global-level data of major multinational corporations and is currently not well documented in specific developing countries and regions. Based on the CSR disclosure and annual reports for the Sub-Saharan African subsidiaries of three major beverage companies (Heineken, SABMiller and Diageo), the author analyses the connection between the companies' CSR initiatives on the one side and their tax avoidance behaviour on the other. The corporate social responsibility and tax avoidance of the three companies seem inversely related - the poorest CSR performer has the highest tax contribution and vice versa. On the regional level however, trends seem ambiguous indicating that a connection between CSR and tax avoidance may vary substantially even within company groups. Developmentally, the author's analysis shows that the inclusion of tax avoidance parameters into companies' CSR reporting may have significant implications for government expenditure in Sub-Saharan Africa. Potentially decreasing tax avoidance behaviour, by acknowledging tax payments as part of companies' CSR achievements, may therefore help assure much needed government revenue. [Book abstract] |