The moderating role of adopting SDGs on the effective tax rate: the case of Spanish SMEs

• Paloma Merello ^[1] ; Amparo Blázquez-Soriano ^[2] ; Antonio Barbera ^[3] ; Raúl Peña- Ortiz ^[1]
  1. [1] Universitat de València

     Universitat de València

     Valencia, España

     
  2. [2] Universidad Politécnica de Valencia

     Universidad Politécnica de Valencia

     Valencia, España

     
  3. [3] Generalitat Valenciana

     Generalitat Valenciana

     Valencia, España

     

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• Localización: Revista española de financiación y contabilidad, ISSN 0210-2412, Vol. 55, Nº 1, 2026, págs. 118-142
• Idioma: inglés
• DOI: 10.1080/02102412.2025.2583747
• Texto completo no disponible (Saber más ...)
• Resumen

  • Eurozone countries use tax policies as their main economic tool. In the post-COVID-19 context, Next-Generation EU funds supported tax rate adjustments and sustainable development through business practices related to the Sustainable Development Goals (SDGs). In Spain, small- and medium-sized enterprises (SMEs) comprise most of the country’s productive system. Given their relevant role in the economy, it is important to understand their behaviour in relation to SDGs and how their commitment to them impacts their effective tax rate (ETR). This paper provides evidence on Spanish SMEs regarding the significant relationship between their effective tax burden and their engagement with SDGs in the years between 2021 and 2023. The work contributes to the literature on the ETR as it considers new determinants (adopting SDGs, approached by their reporting), and aims to help regulators design company incentives and highlights to firms the benefits of sustainable practices and transparent SDG reporting.

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