The Relationship Between Corporate Social Responsibility (CSR) and the Extent of Tax Planning PDF Download
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Author: Rusniza Abdul Rahman
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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Book Description
Author: Rusniza Abdul Rahman
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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Book Description
Author: Robert W. McGee
Publisher: Springer Science & Business Media
ISBN: 1461412870
Category : Business & Economics
Languages : en
Pages : 678
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Book Description
Why do people evade paying taxes? This is the central question addressed in this volume by Robert McGee and a multidisciplinary group of contributors from around the world. Applying insights from economics, public finance, political science, law, philosophy, theology and sociology, the authors consider the complex motivations for not paying taxes and the conditions under which this behavior might be rationalized. Applying theoretical approaches as well as empirical research, The Ethics of Tax Evasion considers three general arguments for tax evasion: (1) in cases where the government is corrupt or engaged in human rights abuses; (2) where citizens claim inability to pay, unfairness in the tax system, paying for things that do not benefit the taxpayer, excessively high tax rates, or where taxes are used to support an unpopular war; and (3) through philosophical, moral, or religious opposition. The authors further explore these issues by asking whether attitudes toward tax evasion differ by country or other demographic variables such as gender, age, ethnicity, income level, marital status, education or religion. The result is a multi-faceted analysis of tax evasion in cultural and institutional context, and, more generally, a study in ethical dilemmas and rational decision making.
Author: Wolfgang Schön
Publisher: Springer Science & Business Media
ISBN: 3540772766
Category : Business & Economics
Languages : en
Pages : 423
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Book Description
Academic research shows that well-known principal-agent and capital market problems are strongly influenced by tax considerations. Against this background, this volume is the first to present a fully-fledged overview of the interdependence of tax and corporate governance. Not only the basic political, legal and economic questions but also major topics like income measurement, shareholding structures, corporate social responsibility and tax shelter disclosure are covered.
Author: Muel Kaptein
Publisher:
ISBN: 9780199255511
Category : Business & Economics
Languages : en
Pages : 364
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Book Description
This book contains a cohesive overview of the most important theories and insights in the field of business ethics. At the same time, it further tailors these theories to the situation in which organizations function, presenting criteria that can be used to measure, assess, improve and report on corporate integrity.
Author: Axel Hilling
Publisher:
ISBN: 9789139114826
Category : Business ethics
Languages : en
Pages : 169
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Book Description
Author: Hans Gribnau
Publisher:
ISBN:
Category :
Languages : en
Pages : 27
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Book Description
Taxpayers have to plan their tax affairs to plan their life or develop their business strategy. Often tax planning is encouraged and intended by tax legislation but sometimes it is not. By way of tax incentives, the tax legislator often tries to steer citizens' behaviour to achieve all kind of policy goals. This way the tax legislator stimulates taxpayers to adopt a calculating attitude towards the tax system, breeding a rule-based mindset focused on tax planning. This rule focus crowds out ethics. Taxpayers turn around the rules to their advantage. The tax legislator usually reacts with refined or new rules that add to the existing complexity of tax law. Companies endorsing corporate social responsibility (CSR) accept ethical obligations beyond compliance with the law. It is argued that these companies should agree that the interpretation and use of tax rules are based on a moral choice that rules out strictly complying with the letter of the law. CSR companies should even take one more step in endorsing the view that tax is a body of rules, which itself is grounded in principles that make up the internal morality of law. Therefore, they should take these principles seriously when engaging in tax planning.
Author: Samuel O. Idowu
Publisher: Springer
ISBN: 3319435361
Category : Business & Economics
Languages : en
Pages : 263
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Book Description
This book presents a multidisciplinary and multifaceted view of the state of corporate social responsibility (CSR) development in organizations in different industries around the world. It is based on the assumption that companies today must shift their focus to their long-term prosperity and the complex and interrelated environmental, social, economic and political ecosystems within which they function. The book tracks ideas through to impacts, offering unique perspectives on stimulating topics such as awareness among female entrepreneurs in Nigeria, views of upper-management in Polish firms, Japanese CSR strategies and the social relevance of corporate initiatives, pragmatic approaches of CSR design principles in Scandinavia and many more. The book collects not only examples from different countries and global regions, but also cases from a diverse range of globally relevant industries. It discusses the different stages of CSR development at a professional, conceptual and strategic level, and integrates them into a comprehensive framework to define the adequate course of action for each stage.
Author: Ralph Tench
Publisher: Emerald Group Publishing
ISBN: 1780529996
Category : Business & Economics
Languages : en
Pages : 342
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Book Description
Corporate social responsibility (CSR) has become an increasingly heated topic since the 1980s. This title proposes that the concept of Corporate Social Irresponsibility (CSI) offers a better theoretical platform to avoid the vagueness, ambiguity, arbitrariness and mysticism of CSR.
Author: Doron Narotzki
Publisher:
ISBN:
Category :
Languages : en
Pages : 41
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Book Description
This paper will be focused on the evolution of the corporate tax world and how Corporate Social Responsibility (CSR) may affect the tax planning of multinational companies. An analysis of the history of reform to the United States tax system will be done starting with its inception in the early 1900s. The system has changed drastically in order to improve the way business is conducted and based on these reforms, it is anticipated that there will continue to be major changes to the system in order to keep up with the way companies continue to evolve the global business world.
Author: Andrew Crane
Publisher: Oxford Handbooks Online
ISBN: 0199211590
Category : Business & Economics
Languages : en
Pages : 609
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Book Description
CSR encompasses broad questions about the changing relationship between business, society, and government. An authoritative review of the academic research that has both prompted, and responded to, these issues, the text provides clear thinking and perspectives on CSR and the debates around it.
