Can Tax Avoidance Be Socially Responsible? Perspectives from the International CSR Literature

HRMARS - This paper presents a systematic review of the literature on the relationship between tax avoidance and Corporate Social Responsibility (CSR). While traditionally seen as conflicting practices, existing research provides mixed evidence. Some studies report a negative association due to ethical and reputational concerns; others suggest a positive relationship rooted in legitimacy strategies or resource reallocations. This review contributes to the growing body of secondary research on tax avoidance and CSR, by offering a comprehensive synthesis of peer-reviewed studies, with special attention on the contextual factors that influence such relationship. Crucially, it interrogates the coherence of such framings, questioning whether they represent forms of corporate accountability or rather instruments of discursive legitimation that obscures underlying aggressive fiscal practices. In foregrounding this tension, the paper contributes to debates on taxation and corporate social responsibility, while also offering insights of relevance to policymakers, regulators, activists, and other CSR-concerned stakeholders.