This paper analyzes the relationship between tax avoidance and corporate social responsibility by companies listed on the Vietnam Stock Exchange. Since the interests of stakeholders and society are closely connected to corporate success, an increasing number of companies are incorporating social responsibility into their development plans. Conduct statistical description, correlation analysis and GMM regression analysis on a set of data comprising 210 companies that were listed between 2014 and 2022 on the stock markets in Hanoi and Ho Chi Minh City. Studies show that companies with a strong social responsibility program typically have lower rates of tax avoidance. This document supports businesses in developing strategies to achieve greater efficiency in the long-term development of the business while also providing advantages to relevant parties, such as tax authorities in establishing policies or investors in considering investment for a business.

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