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Grounded on the Neo-institutional theory, this paper investigates the relationship between corporate social responsibility (CSR) decoupling and tax avoidance in three CSR dimensions, particularly community, employee, and environment. A sample of 52 Malaysian listed companies for the financial years of 2009 to 2019 provides evidence that overall, CSR and tax are unrelated except for community CSR. The finding implies that companies do not view avoiding tax as immoral, lending credence to the belief that the relationship between CSR and tax is complex subject than mere ethical issue.

CSR and Tax Avoidance: Are They Related? A Perspective of Neo-Institutional Theory in Emerging Economy Malaysia