RELATIONSHIP BETWEEN CSR AND TAX AVOIDANCE: CASE STUDY OF PAKISTAN
To manage their business activities, business organizations are engaging in socially responsible practices through the lens of tax avoiding practices. The study examines that whether businesses in Pakistan are at the same time embarking on CSR and indulged in tax avoidance practices. There is non-availability of literature relating to the relationship between CSR and tax avoidance practices. The current situation of Pakistan demands the corporate sector to play its role in the development of the country. Firstly, the current study tried to accomplish whether business organizations which are engaged in tax avoidance practices consider themselves as socially responsible businesses. Secondly, the research analyzes those goals of stakeholders are attended in Pakistan. The study aims to identify the relations and the influences of the tax practices of corporations related to their undertaken social responsibility actions.