T

Samuel O. Idowu ()

A chapter in Dictionary of Corporate Social Responsibility, 2015, pp 533-548 from Springer

Abstract: Abstract Considering, for example, Carroll’s influential view of corporate social responsibility (CSR) as encompassing the economic, legal, ethical, and discretionary responsibilities that a firm has to its stakeholders [1], it is not difficult to establish connections between taxation and CSR, albeit conflicting ones. From the economical perspective, the reduction of a company’s tax burden improves its profitability and increases shareholder wealth. From the society’s point of view, taxes are indispensable in supporting governmental social programs (such as education, public health care, public transport, among many others). Hence, from a broad CSR perspective, the tax strategy of a corporation can be viewed either positively or negatively.

Keywords: Corporate Social Responsibility; Corporate Governance; Trade Union; Supervisory Board; Total Quality Management (search for similar items in EconPapers)
Date: 2015
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:csrchp:978-3-319-10536-9_20

Ordering information: This item can be ordered from
http://www.springer.com/9783319105369

DOI: 10.1007/978-3-319-10536-9_20

Access Statistics for this chapter

More chapters in CSR, Sustainability, Ethics & Governance from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().