Corporate Taxation And Social Responsibility
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Corporate Taxation And Social Responsibility
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Author : Axel Hilling
language : en
Publisher:
Release Date : 2017
Corporate Taxation And Social Responsibility written by Axel Hilling and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with Business ethics categories.
The Morality Of Corporate Taxation
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Author : Kevin Chiu
language : en
Publisher:
Release Date : 2020
The Morality Of Corporate Taxation written by Kevin Chiu and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with categories.
In this research article, we attempt to find a more widely available metric for Corporate Social Responsibility. As taxes are used to fund public goods and services, the payment by a company of more taxes will result in more funds to support the public - these actions can be viewed as a company management with higher morals. The link between Corporate Social Responsibility and the morality of paying taxes are analyzed using a multi-factor regression approach to determine that Corporate Tax Aggressiveness does not have an impact on the Social Responsibility of a firm. Company management and corporate culture does not view the payment of taxes as a socially responsible action.
Corporate Social Responsibility And Taxation
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Author : Doron Narotzki
language : en
Publisher:
Release Date : 2016
Corporate Social Responsibility And Taxation written by Doron Narotzki and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with categories.
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.
Just Say No
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Author : Reuven S. Avi-Yonah
language : en
Publisher:
Release Date : 2014
Just Say No written by Reuven S. Avi-Yonah and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.
This article will address the question whether publicly traded US corporations owe a duty to their shareholders to minimize their corporate tax burden in any way that they may be able to get away with from a purely legal perspective. First, however, to render the subsequent discussion a bit more concrete, I will describe a recently unveiled case study of corporate tax aggressiveness.
The Balanced Company
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Author : Muel Kaptein
language : en
Publisher:
Release Date : 2002
The Balanced Company written by Muel Kaptein and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Business & Economics categories.
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.
Corporate Social Responsibility The Fight Against Corruption And Tax Behaviour
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Author : Manuel Castelo Branco
language : en
Publisher: Springer Nature
Release Date : 2021-07-29
Corporate Social Responsibility The Fight Against Corruption And Tax Behaviour written by Manuel Castelo Branco and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-07-29 with Law categories.
This book introduces in an accessible way how CSR and its reporting are being used to address problems of corruption and tax evasion or tax avoidance. It discusses the efforts, both of organizations and governments to integrate these issues into CSR practices and the developments that have occurred at the levels of national and international legislation. The book analyses governments efforts to compel or try to induce companies to have practices more in line with what is expected of them in terms of combating corruption and paying their fair share. The book is suitable for students of CSR and Business Ethics, practitioners and researchers on CSR and corporate issues.
Tax And Corporate Governance
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Author : Wolfgang Schön
language : en
Publisher: Springer Science & Business Media
Release Date : 2008-03-12
Tax And Corporate Governance written by Wolfgang Schön and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-03-12 with Business & Economics categories.
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.
Can Paying Taxes Substitute For Corporate Social Responsibility Evidence From Socially Responsible Investment Funds
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Author : Thomas W. Doellman
language : en
Publisher:
Release Date : 2018
Can Paying Taxes Substitute For Corporate Social Responsibility Evidence From Socially Responsible Investment Funds written by Thomas W. Doellman and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with categories.
We examine whether corporate tax avoidance impacts the investment decisions of socially responsible investment (SRI) mutual funds. After controlling for corporate social responsibility (CSR) constructs, we find that investment by SRI funds is positively associated with paying corporate taxes. Whereas corporate tax avoidance does not affect SRI fund investment in firms with a strong CSR reputation, greater tax avoidance leads to significantly less SRI fund investment in firms as their CSR reputation weakens. These results hold after accounting for selection bias, controlling for earnings management and managerial entrenchment, and performing several robustness checks. Our findings suggest that socially responsible investors consider corporate tax avoidance an important aspect of CSR and they are consistent with recent findings in the literature that corporate insiders view paying taxes and CSR as substitutes.
Corporate Taxation And Social Responsibility
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Author : Axel Hilling
language : en
Publisher: Kluwer Law International
Release Date : 2017
Corporate Taxation And Social Responsibility written by Axel Hilling and has been published by Kluwer Law International this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with Corporations categories.
This book advocates ethical self-restraint in the realm of corporate tax. It seeks to undermine, and ideally to remove, any self-serving rationalizations that may seductively encourage corporate executives to act without restraint. Nowhere is this more needed than in the world of business regulations, where corporate executives may be tempted to influence the formation, implementation, and reform of the regulatory regime so as to further the interests of their businesses. This includes, most notably, manipulation of corporate-tax law. "This is a ground-breaking book. It is the first book-length statement explaining why managers of business corporations have an ethical obligation to cooperate with tax legislation in corporate income taxation, locally, nationally and globally. This ethical obligation is binding regardless of any potential impact on the value of the corporation." Reuven S. Avi-Yonah, Irwin I. Cohn Professor of Law and Director of International Tax LLM Program, Michigan Law, University of Michigan "At a time when a majority of young people prefer socialism to capitalism and the head of the U.S. Chamber of Commerce warns that companies risk losing their license to operate if income inequalities persist, Professors Hilling and Ostas have written a compelling appeal for managers and their lawyers and accountants to ensure that the corporations they lead or advise live up to their social contract by paying their fair share of taxes. A must-read for business leaders, politicians, ethicists, and activists." Constance E. Bagley, Senior Research Fellow, Yale School of Management, Yale University
Taxation Corporate Social Responsibility And The Business Enterprise
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Author : Reuven S. Avi-Yonah
language : en
Publisher:
Release Date : 2014
Taxation Corporate Social Responsibility And The Business Enterprise written by Reuven S. Avi-Yonah and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.
Under the aggregate or nexus of contracts view of the corporation, which is the dominant view among contemporary corporate scholars, corporate social responsibility (CSR) is an illegitimate attempt by managers to tax shareholders without their consent, and leads to managers being unaccountable to the shareholders that elected them. If so, management can be argued also to have a responsibility to maximize shareholder profits by minimizing corporate taxes as much as possible, and the state has no business in encouraging corporations to engage in illegitimate CSR through the tax system. This paper argues that both of these views, when taken to their extreme, are misguided. First, if corporations are not permitted to engage in CSR, then all social responsibility functions devolve on the state. Both taxing and spending become, to use Milton Friedman's language, purely governmental functions. But if corporate managers are required to minimize tax payments as much as possible, that could mean that the state is left without adequate resources to fulfill its governmental function. Thus, the aggregate view of the corporation, taken to its logical extreme, is self-defeating, because it could mean that neither corporations nor the government can fulfill their responsibilities to society. That is not an acceptable outcome. Second, even if from the perspective of management CSR is an illegitimate tax on shareholders, the government could still legitimately try to encourage corporations to engage in CSR by giving tax incentives. Assuming that some CSR activities are better performed by the private sector than by the government, it seems acceptable for the government to refrain from collecting certain amounts of tax in order to incentivize the private sector to engage in those activities. This is just as legitimate as the government taxing and then using is procurement muscle (paid for by the taxes) to encourage corporations to engage in CSR, as many governments have recently done.