Tax avoidance, tax management and corporate social responsibility

► We examine the effect of corporate social responsibility (CSR) on tax avoidance. ► Our sample consists of firms that use auditor-provided tax services. ► We measure the strengths and concerns of governance, community, and diversity. ► We find that CSR levels affect the relationship between tax fees and tax avoidance. ► We find that tax fees do not always result in lower tax rates.