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
(2025). Corporate Tax Avoidance as a CSR Failure: Tax Transparency, ESG Claims, and Public Accountability in Bangladesh. Stout in Business and Management. https://researchbysultana.com/research/1410c655-aec9-5af7-833d-9485e57ddb8e
“Corporate Tax Avoidance as a CSR Failure: Tax Transparency, ESG Claims, and Public Accountability in Bangladesh,” Stout in Business and Management, 2025. [Online]. Available: https://researchbysultana.com/research/1410c655-aec9-5af7-833d-9485e57ddb8e
(2025) ‘Corporate Tax Avoidance as a CSR Failure: Tax Transparency, ESG Claims, and Public Accountability in Bangladesh’. Stout in Business and Management. Available at: https://researchbysultana.com/research/1410c655-aec9-5af7-833d-9485e57ddb8e
“Corporate Tax Avoidance as a CSR Failure: Tax Transparency, ESG Claims, and Public Accountability in Bangladesh.” Stout in Business and Management, 2025, https://researchbysultana.com/research/1410c655-aec9-5af7-833d-9485e57ddb8e.
“Corporate Tax Avoidance as a CSR Failure: Tax Transparency, ESG Claims, and Public Accountability in Bangladesh.” Stout in Business and Management (2025). https://researchbysultana.com/research/1410c655-aec9-5af7-833d-9485e57ddb8e.
Corporate Tax Avoidance as a CSR Failure: Tax Transparency, ESG Claims, and Public Accountability in Bangladesh. Stout in Business and Management. 2025. https://researchbysultana.com/research/1410c655-aec9-5af7-833d-9485e57ddb8e
@article{article_1410c655aec95af7833d9485e57ddb8e,
title = {Corporate Tax Avoidance as a CSR Failure: Tax Transparency, ESG Claims, and Public Accountability in Bangladesh},
year = {2025},
journal = {Stout in Business and Management},
url = {https://researchbysultana.com/research/1410c655-aec9-5af7-833d-9485e57ddb8e},
}TY - JOUR TI - Corporate Tax Avoidance as a CSR Failure: Tax Transparency, ESG Claims, and Public Accountability in Bangladesh PY - 2025-06-19 JO - Stout in Business and Management UR - https://researchbysultana.com/research/1410c655-aec9-5af7-833d-9485e57ddb8e ER -
This paper examines Bangladesh’s transition toward digital, risk-based tax administration between 2022 and 2026. Using administrative evidence and international comparisons, it explores tax-gap measurement, taxpayer behavior, and targeted enforcement. The study proposes a framework integrating behavioral analysis, risk-based audits, and procedural fairness to improve tax compliance, strengthen taxpayer trust, and support sustainable revenue collection. ISSN: 3078-381X | DOI: 10.61424/ rjbe