Hiệu suất ESG (Environment, Social, Governance - Môi trường, Xã hội, Quản trị) và hành vi tránh thuế doanh nghiệp: Bằng chứng từ các doanh nghiệp Châu Âu

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Bhattacharya, A., Good, V., Sardashti, H., & Peloza, J. (2021). Beyond warm glow: The risk-mitigating effect of Corporate Social Responsibility (CSR). Journal of Business Ethics, 171(2), 317-336. https://doi.org/10.1007/s10551-020-04445-0

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Bruna, M. G., Loprevite, S., Raucci, D., Ricca, B., & Rupo, D. (2022). Investigating the marginal impact of ESG results on corporate financial performance. Finance Research Letters, 47, Article 102828. https://doi.org/10.1016/j.frl.2022.102828

Chen, Z., & Xie, G. (2022). ESG disclosure and financial performance: Moderating role of ESG investors. International Review of Financial Analysis, 83, Article 102291. https://doi.org/10.1016/j.irfa.2022.102291

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Guo, Y., Li, J., & Lin, B. (2023). Corporate site visit and tax avoidance: The effects of monitoring and tax knowledge dissemination. Journal of Corporate Finance, 79, Article 102385. https://doi.org/10.1016/j.jcorpfin.2023.102385

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Jiang, H., Hu, W., & Jiang, P. (2024). Does ESG performance affect corporate tax avoidance? Evidence from China. Finance Research Letters, 61, Article 105056. https://doi.org/10.1016/j.frl.2024.105056

Kang, J.-Y., & Kim, I.-H. (2023). The effects of ESG performance on the relationship between tax risk and cost of capital: An empirical analysis of Korean multinational corporations. Journal of Korea Trade, 27(1), 1-18. https://doi.org/10.35611/jkt.2023.27.1.1

Kasir, K., Djajadikerta, H., & Maratno, S. F. E. (2025). Drivers of tax avoidance: A literature review approach. Edelweiss Applied Science and Technology, 9(1), 628-648. https://doi.org/10.55214/25768484.v9i1.4204

Khlifi, S., Chouaibi, Y., & Chouaibi, S. (2025). Do ESG practices mediate the relationship between board characteristics and tax avoidance in G20 countries? Corporate Governance: The International Journal of Business in Society, 25(2), 288-310. https://doi.org/10.1108/CG-11-2023-0498

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Sánchez-Ballesta, J. P., & Yagüe, J. (2023). Tax avoidance and the cost of debt for SMEs: Evidence from Spain. Journal of Contemporary Accounting & Economics, 19(2), Article 100362. https://doi.org/10.1016/j.jcae.2023.100362

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Shen, Y., Xu, H., Yu, S., Xu, W. (2022). Air pollution and tax avoidance: New evidence from China [Article]. Economic Analysis and Policy, 74, 402-420. https://doi.org/10.1016/j.eap.2022.03.011 

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Yanto, H., Hajawiyah, A., & Baroroh, N. (2025). The reciprocal effect of Environmental, Social, and Governance (ESG) practices and tax aggressiveness in Indonesian and Malaysian companies. Problems and Perspectives in Management, 23(1), 339-351. https://doi.org/10.21511/ppm.23(1).2025.25

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