...Mouna Guedrib; Ines Menchaoui Purpose This paper aims to explore the impact of tax avoidance on tax risk, and the moderating effect of Environmental, Social and Governance ( ESG ) performance on the relationship between tax avoidance and tax risk. Design/methodology/approach To test the two...

...Catherine Acosta Garcia; Isabelle Verleyen; Annelies Roggeman Purpose Previous studies on the relationship between corporate social responsibility (CSR) and tax avoidance (TA) have found inconclusive results. Academics have suggested deepening our understanding of this relationship. Although a few...

...Lara Carminati Purpose The purpose of this paper is to offer a critical and broad perspective on how transnational companies (TNCs) behave in the global context, focussing its attention on the controversial issue of tax avoidance in the UK. It pursues this aim by taking into account not only...