Tax and Corporate Social Responsibility: Theoretical Perspectives and Evidence from Sweden’s Largest Companies

This article examines the relationship between corporate taxation and corporate social responsibility (CSR), focusing on the 120 largest companies listed on the NASDAQ Stockholm exchange. In analysing tax policies, the article applies three main theories of corporate identity, i.e. artificial entity, real entity and aggregate theory, to assess how Swedish corporations conceptualize tax within their CSR frameworks. The findings reveal a strong alignment with the real entity theory, and the perception of tax as an enabler of CSR, rather than an independent pillar.