稅負是企業營運所需考慮的重要成本之一，龐大的租稅負擔，將使企業產生避稅的動機。有學者認為企業透過納稅將部分獲利轉交給政府，回饋給社會，是企業社會責任表現的一種方式。然而企業社會責任是否能在納稅上有所體現，減少避稅情形的發生，在過去的研究中仍未有一致的結論。此外，公司治理也與企業發展息息相關，良好的公司治理使企業有一套完善的內部制度，影響企業營運績效，一般來說也被認為具有抑制避稅的效果。
究竟企業社會責任的投入是對社會負責任的表現，又或是掩蓋避稅所造成不良聲譽的一種方式。除了探究企業社會責任對避稅的影響外，良好的公司治理是否能發揮有效的監督機制，降低避稅的發生，同為本研究所探討的問題。實證結果顯示：企業社會責任與公司治理皆對避稅有抑制效果。
The tax burden is one of the important costs and it would inspire enterprises to avoid huge taxes. Some scholars think that enterprises pay the tax to government and the tax would become feedback to return to the community. This behave would be considered as a way that enterprises show their corporate social responsibility to the public. However, there is no consistent evidence so far to show that enterprises show social responsibility well through pay tax would reduce the tax avoidance. In addition, corporate governance is related to the development of enterprises. The good corporate governance means enterprises have fabulous corporate policies that would have influence on operating performance. Generally speaking, it also regarded as having effect on control tax avoidance.
Enterprises to show their corporate social responsibility to the public is a way to show their responsibility or to conceal that fact of tax avoidance to avoid the negative reputation. Good corporate governance plays a role on supervision mechanism that would reduce the occurrence of tax avoidance effectively. Eventually, there is an evidence in the study to show that both corporate social responsibility and corporate governance would have the inhibition to the tax avoidance.
