This study uses Taiwanese firms from 2016 to 2020 as the research object, takes effective tax rate and cash effective tax rate as proxy variables for tax avoidance, and explores the relationship between corporate social responsibility and tax avoidance. The research results show that the corporate social responsibility performance indicators are significantly negatively related to the effective tax rate and the cash effective tax rate, which means that the better the corporate social responsibility performance, the higher the degree of tax avoidance; In the electronic industry sample, the effective tax rate and the cash effective tax rate are the same as the original empirical results, which is a more stable empirical result.