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(Ir)Responsible Business Behaviour in the Payment of Taxes

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Author(s): Katarína Raškovská | Eva Sopková

Journal: Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice
ISSN 1584-2339

Volume: 22;
Issue: 2;
Start page: 36;
Date: 2012;
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Keywords: Corporate Social Responsibility | Indirect Taxes | Tax Avoidance | Tax Evasion.

ABSTRACT
Corporate Social Responsibility is often associated with promises of ethical and socially responsible businesses behaviour towards society and its sphere is being constantly broadened. Tax is the last part of Corporate Social Responsibility, which has to be reviewed from the sight of the economic impacts that companies have on society. Tax, tax policy and planning of the companies, these are nowadays main subjects of greater attention within a variety of stakeholder groups, because they have the real consequences for the life chances of millions of people. This paper brings to attention possible gaps between corporate talk about own Corporate Social Responsibility and irresponsible business behaviour in form of tax evasion and analyses that claims about social responsibility of companies in the area of taxes in businesses, that are considered to be the top companies in Corporate Social Responsibility activities in the world and in the Slovak Republic.
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