中國自2006年起積極推動企業社會責任，公司與學者逐漸重視企業社會責任。本研究旨在檢視上市公司自願發佈企業社會責任報告書與否對租稅規避程度之影響為何。本研究亦檢視企業社會責任報告書良窳對租稅規避程度有否影響。相較於民營非家族企業，家族企業基於非稅成本考量，激進避稅程度可能較低。家族企業基於聲譽與接班順利考量，可能較重視企業社會責任。是以，本研究檢視相較於民營非家族企業，家族企業之企業社會責任與租稅規避關聯性是否較強。此外，本研究檢視公司所屬省分法制環境對企業社會責任與租稅規避關聯性是否有所影響。
實證結果顯示，自願發佈企業社會責任報告企業，其租稅規避程度顯著低於未發佈企業社會責任報告企業。實證結果亦顯示，企業社會責任佳企業，其租稅規避程度顯著低於企業社會責任不佳之企業。實證結果顯示，企業形態對企業社會責任與租稅規避關聯性並無顯著影響。此外，實證結果顯示，企業所在地區的法制環境對企業社會責任與租稅規避關聯性並無顯著影響。

China has promoted corporate social responsibility since 2006. Firms and scholars have gradually paid attention to corporate social responsibility. The objective of this study is to examine whether voluntary disclosure of corporate social responsibility reports affects the extent of tax avoidance. This study also investigates the relationship between performance of corporate social responsibility and tax avoidance. Compared with non-state non-family firms, family firms may be less tax aggressive due to avoiding non-tax costs. Family firms may also focus more on corporate social responsibility than non-state non-family firms due to considering reputation and succession. This study investigates whether the relationship between corporate social responsibility and tax avoidance is stronger for family firms than for non-state non-family firms. Furthermore, the study investigates to what extent legal environment affects the relationship between corporate social responsibility and tax avoidance.
The empirical results show that tax avoidance is significantly lower for firms which voluntarily disclose corporate social responsibility reports. The empirical results also indicate that tax avoidance is significantly lower for firms with good corporate social responsibility than firms in poor corporate social responsibility. The empirical results show that the relationship between tax avoidance and corporate social responsibility is not significantly different between family firms and non-state non-family firms. Moreover, the results indicate that legal environment does not significantly affect the relationship between tax avoidance and corporate social responsibility.

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