Corporate social responsibility as a determinant of tax aggressivity

This research verified whether the practices of corporate social responsibility (CSR) and tax aggressiveness are complementary, substitute or unrelated. A total 1,081 observations from Brazilian companies listed on B3 were analyzed between 2010 2017. The survey used guidelines Global Reporting Initiative (GRI) to measure degree CSR. results show a substitution relationship with high GRI when measured by differences accounting profit taxable (BTD), however, this becomes complementary if taxes amount added (TTVA).