The aim of this study is to find and analyze the moderating role of economic freedom (EF) in shaping the relationship between corporate social responsibility (CSR) and tax avoidance (TA). Using a dataset of 284 listed companies from 5 countries over the period 2019-2023, this study applies multivariate regression techniques to assess whether and how EF moderates the CSR to TA relationship. We use ESG score to measure the corporate social responsibility (CSR) variable, while tax avoidance (TA) variable is measured by effective tax rate (ETR) and effective tax rate (CETR), and finally, we use the Economic Freedom of the World (EFW) Index from Heritage Foundation to measure the economic freedom of the sample countries. The results show that the negative relationship between corporate social responsibility (CSR) and tax avoidance (TA) becomes stronger in institutional environments characterized by higher economic freedom (EF). This research offers significant insights for policymakers and managers concerning the interplay among corporate social responsibility (CSR), taxation, and economic freedom. The results highlight the necessity of incorporating considerations, regulations, and governance to promote corporate involvement in socially and fiscally responsible practices. According to the author’s understanding, this study is relatively novel and infrequently investigates the moderating influence of economic freedom on the relationship between CSR and taxation. The extensive geographic scope of the sample, which encompasses companies from the Americas, Asia, and Australia, bolsters the generalizability of the results.