Comportamento fiscal e responsabilidade social das empresas
This paper explores the relation between the tax behaviour of corporations and their social responsibility. The negative consequences of corporate tax avoidance and evasion are highlighted, namely those affecting nations. The pernicious social consequences of the generalized use of tax minimization strategies by corporations make their tax behaviour a matter of business assumption of social responsibilities. Moreover, whatever the vision of the corporation one upholds, strategies conceived by corporations with the sole purpose of minimizing their tax burden are considered to be incoherent with the notion of corporate social responsibility.
Year of publication: |
2014-09
|
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Authors: | Branco, Manuel Castelo |
Institutions: | Faculdade de Economia, Universidade do Porto ; OBEGEF - Observatório de Economia e Gestão de Fraude |
Saved in:
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