# Does tax avoidance increase or decrease when tax enforcement is stronger? Evidence using CSR heterogeneity perspective

> Research article (International Review of Financial Analysis, 2022) · cited 30× · AI/ML

**Wikidata**: [openalex:W4288988614](https://www.wikidata.org/wiki/openalex:W4288988614)  
**Source**: https://4ort.xyz/entity/does-tax-avoidance-increase-or-decrease-when-tax-enforcement-is-stronger-evidence-using-csr-heterogeneity-perspective