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Abstract This research analyzes the effects of the dimensions of corporate social responsibility (CSR) on the level of tax aggressiveness of publicly traded Brazilian companies. To this end, the performance in relation to companies' CSR was identified from the environmental, social and governance dimensions. After that, an aggregate variable was used that represents the general average of the companies in all dimensions. Tax aggressiveness was measured by calculating the effective tax rate (ETR). The analysis period comprised the years 2010 to 2018 and the analyzed models were operationalized from multiple regressions of panel data with estimation by feasible generalized least squares (FGLS). The results reveal a significant relationship between CSR and tax aggressiveness, indicating that adopting more or better CSR practices, regardless of their size, results in a lower level of tax aggressiveness for the companies analyzed in the sample. In general, the findings found reinforce the notion that CSR can affect organizational decisions. Author Biographies Larissa Queiroz de Melo, Federal University of Minas Gerais Federal University of Minas Gerais. Address: Av. Pres. Antônio Carlos, 6627| Pampulha | 31270-901 | Belo Horizonte/MG | Brazil. Gabriela Silva de Castro Moraes, Federal University of Minas Gerais Federal University of Minas Gerais. Address: Av. Pres. Antônio Carlos, 6627 | Pampulha | 31270-901 | Belo Horizonte/MG | Brazil. Rafael Morais de Souza, Juiz de Fora Federal University Juiz de Fora Federal University. Address: Universidade Federal de Juiz de Fora, Faculdade de Economia. Rua José Lourenço Kelmer | São Pedro | 36036-330 | Juiz de Fora/MG | Brazil. Eduardo Mendes Nascimento, Federal University of Minas Gerais Federal University of Minas Gerais. Address: Av. Pres. Antônio Carlos, 6627 | Pampulha | 31270-901 | Belo Horizonte/MG | Brazil. References Adhikari, A., Derashid, C., & Zhang, H. (2006). Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia. Journal of Accounting and Public Policy, 25(5), 574-595. DOI: https://doi.org/10.1016/j.jaccpubpol.2006.07.001

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