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Rik som ett troll?: En kvantitativ studie om sambandet mellan skatteaggressivitet och CSR bland svenska företag inom byggbranschen
Mälardalen University, School of Business, Society and Engineering.
Mälardalen University, School of Business, Society and Engineering.
2020 (Swedish)Independent thesis Basic level (degree of Bachelor), 180 HE creditsStudent thesis
Abstract [en]

Date:                        5 June 2020

Level:                       Bachelor thesis in Business Administration, 15 cr

Institution:              School of Business, Society and Engineering, Mälardalen University

Authors:                  Klara Rydberg                              Sofia Toftebrant

                                 (98/03/20)                                    (98/07/08)

Title:                        Why filthy rich? – A quantitative study on the relationship between tax aggressiveness and CSR among large Swedish companies in the construction industry.

Tutor:                      Dariusz Osowski

Keywords:               Tax aggressiveness, Corporate Social Responsibility, Legitimacy theory, construction industry & Agency theory

Research

questions:                What is the relation between the company's tax aggressiveness and the extent of CSR information that large Swedish companies in the construction industry provide?

Purpose:                  The study examines the relationship between companies' tax payments and the disclosure of sustainability information.

Method:                  The study adopts a quantitative approach where a cross-sectional study for the year of 2018 was conducted. Information from annual reports, sustainability reports and websites have been collected from 100 companies in the construction industry. Data have been collected and then analyzed in SPSS and subsequently the results have been analyzed and explained with the theory of legitimacy and agency theory.

Conclusion:             The results of the study show that there is a positive causality between tax aggressiveness and CSR. This means that companies pursuing a more tax-aggressive policy tend to provide more detailed CSR-information. The conclusion can be explained by the theory of legitimacy and agency theory, which suggests that companies that are more tax-aggressive try to minimize the negative media image by providing more detailed information that benefits the companies positively. 

Abstract [sv]

Datum:                    5 juni 2020

Nivå:                        Kandidatuppsats i företagsekonomi, 15 hp

Institution:              Akademin för Ekonomi, Samhälle och Teknik, Mälardalens högskola

Författare:              Klara Rydberg                              Sofia Toftebrant

                                    (98/03/20)                                  (98/07/08)

Titel:                        Rik som ett troll? – En kvantitativ studie om sambandet mellan                  skatteaggressivitet och CSR bland svenska företag inom byggbranschen

Handledare:            Dariusz Osowski

Nyckelord:              Skatteaggressivitet, Corporate Social Responsibility, Legitimitetsteorin, Byggbranschen & Agentteorin

Frågeställning:       Hur ser sambandet ut mellan företagets skatteaggressivitet och omfattning CSR-information som stora svenska företag inom byggbranschen lämnar?

Syfte:                       Studien undersöker sambandet mellan företags skattebetalningar och utlämnandet av hållbarhetsinformation.

Metod:                     Studien antar en kvantitativ ansats där en tvärsnittsstudie för år 2018 genomförts. Information från årsredovisningar, hållbarhetsrapporter samt hemsidor har samlats in från 100 företag inom byggbranschen. Data har samlats in för att sedan analyseras i SPSS och därefter har resultaten analyserats samt förklarats med hjälp av legitimitetsteorin och agentteorin.

Slutsats:                  Resultatet i studien påvisar att det föreligger en positiv kausalitet mellan skatteaggressivitet och CSR. Det innebär att företag som bedriver mer skatteaggressiva aktiviteter tenderar att lämna mer utförlig CSR-information. Slutsatsen kan förklaras med hjälp av legitimitetsteorin och agentteorin som antyder att företag som är mer skatteaggressiva försöker minimera den negativa mediabilden genom att lämna utförligare information som gagnar företaget positivt.

Place, publisher, year, edition, pages
2020. , p. 58
Keywords [en]
Tax aggressiveness, Corporate Social Responsibility, Legitimacy theory, construction industry, Agency theory
Keywords [sv]
Skatteaggressivitet, Corporate Social Responsibility, Legitimitetsteorin, Byggbranschen, Agentteorin
National Category
Business Administration
Identifiers
URN: urn:nbn:se:mdh:diva-48162OAI: oai:DiVA.org:mdh-48162DiVA, id: diva2:1435655
Subject / course
Business Administration
Supervisors
Examiners
Available from: 2020-06-15 Created: 2020-06-05 Last updated: 2020-06-15Bibliographically approved

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