ISSN: 2225-8329
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This study aims to explore the relationship between Environmental, Social, and Governance (ESG) disclosure, state ownership (SOEs) and tax avoidance behaviours within the context of China. As ESG and tax avoidance has become a hot topic and is closely tied to China's national strategy and SOEs is a unique institutional setting in China compared to developed country, examining these relationships are timely. This study will utilize companies listed on the Shanghai Stock Exchange and the Shenzhen Stock Exchange during the period from 2019 to 2023 as the sample. The result revealed a positive relationship between ESG disclosure and tax avoidance, as well as positive relationship between SOEs and tax avoidance. These results are consistent with the robustness test. The findings are intended to provide theoretical support and practical insights for policymakers and corporate managers.
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