Firm Characteristics, Board Structure and Corporate Social Responsibility Expenditure and Tax Avoidance in Ghana

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Discussion

Quantitative analysis reveals firm characteristics and corporate governance significantly impact tax avoidance.

Tax avoidance is influenced by firm characteristics, including size, CSR expenditure, and board independence.
Significant metrics include CSR expenditure, firm size, and foreign ownership related to tax avoidance.
The analysis used quantitative methods on ten years of data from Ghanaian firms' annual reports.
The findings suggest CSR expenditure warrants close observation by tax authorities to mitigate aggressive practices.

Musah et al. (2024) studied this question.

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