Economics at your fingertips  

Corporate Tax Behaviour

Manuel Branco

Chapter Chapter 6 in Corporate Social Responsibility, the Fight Against Corruption and Tax Behaviour, 2021, pp 89-125 from Springer

Abstract: Abstract In this chapter, the relation between the tax behaviour of corporations and CSR is explored. The negative consequences of corporate tax avoidance and evasion are emphasised, namely those affecting nations and corporations. The argument that the pernicious social consequences of the generalised use of certain tax minimization strategies by corporations make their tax behaviour a matter of business assumption of social responsibilities is presented. Responsible tax behaviour is analysed as a CSR issue and is presented as an integral part of any corporation’s social responsibility. The issue of how some CSR-related instruments deal with tax behaviour is addressed. The importance of responsible tax CSR policies and the reporting thereof is outlined as a basis for an effective fight against tax evasion and avoidance.

Keywords: Corporate social responsibility; SR-related instruments; Responsible tax behaviour; Tax evasion; Tax avoidance; Tax mitigation; Tax transparency (search for similar items in EconPapers)
Date: 2021
References: Add references at CitEc
Citations: Track citations by RSS feed

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:

Ordering information: This item can be ordered from

DOI: 10.1007/978-3-662-63735-7_6

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 ().

Page updated 2023-01-29
Handle: RePEc:spr:csrchp:978-3-662-63735-7_6