What do we know about tax aggressiveness and corporate social responsibility? An integrative review

This paper uses extant academic literature to examine the relationship between tax aggressiveness and corporate social responsibility. Tax aggressiveness and corporate social responsibility have been long standing research issues each with significant ethical dimensions and implications embedded in distinct bodies of academic literature. Discussion regarding the nature and extent of the relationship between tax aggressiveness and corporate social responsibility emerged about fifteen years ago with perspectives offered from different disciplines using a variety of methodologies and theoretical perspectives. Despite this literature, the relationship between tax aggressiveness and corporate social responsibility remains contentious. An integrative literature review was employed to identify and discuss the main themes in the literature and suggest directions for future research. Results of the review revealed four main themes: the nature and purpose of taxation, empirical research, normative views, and theoretical perspectives. Implications for future research were drawn from the literature to encourage targeted development of knowledge about the relationship.