Abstract

This paper examines corporate tax avoidance as a corporate social responsibility (CSR) and ESG accountability issue in Bangladesh. Through a review of existing research and regulatory frameworks, it explores how tax transparency, corporate governance, and CSR practices influence tax behavior. The study proposes a framework to distinguish legitimate tax planning from aggressive tax avoidance and strengthen corporate accountability. ISSN: 2979-2827 | DOI: 10.61424/sbm