Corporate Social Responsibility and TaxAggressiveness: Moderating Role of Female Director

ABSTRACT

This research project investigates the complex interplay between corporate social responsibility (CSR) practices, tax aggressiveness, and the moderating influence of female directors on corporate boards. In recent years, CSR has become increasingly important as companies seek to align their business activities with environmental, social and ethical principles. At the same time, active taxation, characterized by minimizing tax liability through legal but often controversial means, has attracted attention due to its potential ethical and financial implications. The purpose of this study is to investigate whether the presence of female directors on corporate boards acts as a moderating factor in the relationship between CSR initiatives and tax aggressiveness. The reason for this study is the growing recognition that gender diversity influences business decisionmaking processes and ethical orientation. By investigating the influence of female directors, this study aims to reveal how board composition can contribute to more responsible tax practices in organizations committed to CSR. The research methodology includes a comprehensive review of existing literature on gender diversity in CSR, tax proactiveness, and corporate governance. Additionally, empirical data is collected through surveys and financial reports from a diverse sample of listed companies. Statistical methods such as regression analysis are used to assess the relationship between CSR, tax aggressiveness, and the presence of female directors. Expected findings from this study include insights into the potential role of female directors as a catalyst for more responsible tax behavior in CSR-oriented organizations. Furthermore, this study contributes to a deeper understanding of the dynamics between CSR and tax management strategies in modern corporate environments. The findings highlight the importance of diversity in decision-making bodies and its impact on ethical and financial outcomes, with potential implications for corporate governance practices. Ultimately, this project aims to enrich the dialogue on CSR and tax practices by investigating the potential moderating effects of gender diversity. This can advance our understanding of how companies can balance ethical obligations and financial considerations in a socially responsible manner.