Abstract
The objective of this study is to investigate the impact of audit committee characteristics on the relationship between corporate social responsibility disclosure and tax aggressiveness. Based on 72 French listed firms SBF 120 for the years ranging 2010 to 2017.The level of tax aggressiveness is measured across the effective tax rate (ETR). The authors find that measures of independent, expertise and size of audit committee are significantly related to tax aggressiveness. This research contribution to the literature reveals the influence of audit committee characteristics on the Relationship between corporate social responsibility disclosure and the level of tax aggressiveness in French context given that in recent years, the fight against aggressive tax practices has been among the primary objectives within the framework of the European Union (EU).
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