Comportamento fiscal e responsabilidade social das empresas

Manuel Branco

OBEGEF Working Papers from OBEGEF - Observatório de Economia e Gestão de Fraude, OBEGEF Working Papers on Fraud and Corruption

Abstract: 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.

Pages: 21 pages
Date: 2014-09
New Economics Papers: this item is included in nep-hme and nep-iue
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Persistent link: https://EconPapers.repec.org/RePEc:por:obegef:031

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