Private and business customers benefit from a range of easy-to-use products and services, all under one roof. Social Responsibility · Security · Careers · Logga in For our business customers, Marginalen Bank offers a wide range of financial and administrative services. Profits after tax, 301,3, 109,2, 86,4, 74,40, 32,30.

If one looks back to President Yoweri Museveni’s pronouncement in 2009 that manufacturers in Uganda should focus on paying tax, and the government on all things corporate social responsibility (CSR), one can realise how CSR has increasingly gained political acceptability and the support of legal and regulatory frameworks relating to taxation.

AU - Buhmann, Karin . N1 - Re-published chapter from: Karina Kim Egholm Elgaard, Rasmus Kristian Feldthusen, Axel Hilling and Matti Kukkonen (eds): Fair Taxation and Corporate Social Responsibility (2019). Society's demands for individual and corporate social responsibility as an alternative response to market and distributive failures are becoming increasingly prominent. Considering the scale of the problem, it is surprising the extent to which tax avoidance has been excluded from the corporate social responsibility (CSR) agenda. Jenkins and Newel (2013) found that in an OECD survey of 233 codes of corporate conduct, only one code mentioned taxation. 2020-03-01 · 1.

Corporate taxation and social responsibility

Based on legal theory, political philosophy, and international tax law, the authors find strong arguments to require corporate executives to carry out their tax strategies in a responsible way, that is, in a way that is difficult to criticize with ethical arguments. The literature provides various theories relating to the relationship between corporate social responsibility (CSR) and tax avoidance. If firms view both CSR activities and tax payments as paths toward contributing to society, CSR and tax avoidance activities exhibit a negative relationship. Conversely, the two activities exhibit a positive relationship if firms engage in CSR for the purpose of risk management.

Originaltitel: Corporate taxation and social responsibility; Författare: Axel Hilling, Daniel T Ostas Format: Inbunden Upplaga: 1; ISBN: 9789139114826; Språk: Engelska; Antal sidor: 169; Utgivningsdatum: 2017-12-20; Förlag: Norstedts Juridik

Author: Axel Hilling. Produktbeskrivning.

Corporate social responsibility The idea of social responsibility in business has been discussed for centuries (Asongu 2007). However, it is only recently that academics and other intellectuals have joined the conversation, contributing to a growing literature of theoretical and empirical work that seeks to explain what exactly constitutes good

Using hand-collected data on a sample of U.S. firms, we find that firms’ CSR ratings increase substantially in the two years after they first open tax haven affiliates. We 4 Corporate Social Responsibility Concepts In order to understand the implications of aggressive tax planning strategies, it is important to have first a closer look at the concepts of Corporate Social Responsibility (hereafter CSR) and Corporate Citizenship (CC), taking into account the different views on the nature of Purpose – The payment of taxes is both a crucial corporate contribution to society and essential to good governance; but it is an under‐researched aspect of corporate social responsibility (CSR). Hence this paper first seeks to examine whether companies that engage in tax avoidance through locating their headquarters in tax havens – or Offshore Finance Centres (OFCs) – make any claim If a new norm around responsible corporate tax behaviour has emerged, it is due to the efforts of the tax justice non-governmental organisations (NGOs). Organisations like ActionAid, Oxfam, Christian Aid, and the Tax Justice Network have campaigned for over a decade to frame corporate taxation as a moral issue. This omission is curious not only because of the key role of taxation in social development, but also because of the fact that responsibilities associated with taxation have always been a central element of citizenship and should, presumably, apply as well to corporate citizenship. 2010-09-01 · Corporate social responsibility and taxation practices This section draws attention to a number of cases where the organisations concerned had pledged to behave ethically and in a socially responsible way, but simultaneously indulged in tax avoidance, and in some cases tax evasion.

All content in this area was uploaded by Reijo Knuutinen on Jan 22 CLPE RESEARCH PAPER 19/2009 Reuven Avi-Yonah Taxation, Corporate Social Responsibility and the Business Enterprise EDITORS: Peer Zumbansen (Osgoode Hall Law School, Toronto, Director, Comparative Research in Law and Political Economy, York University), John W. Cioffi (University of California at Riverside), Division of Russian Studies, Central and Eastern European Studies, Yiddish, and European Studies. Central and Eastern European Studies. European Studies The anthology is the keystone of an international conference on Fair Taxation and Corporate Social Responsibility (CSR) held at the University of Copenhagen in 2018 organised jointly by the University of Copenhagen, Lund University and Hanken School of Economics Helsinki.}, editor = {Hilling, Axel and Kukkonen, Matti and Elgaard, Karina Kim Engholm and Feldthusen, Rasmus Kristian}, isbn The discourse on corporate social responsibility (“CSR”) is highly topical in Sweden – it may involve the significance of CSR in general, or the significance of CSR in more specific matters, such as activities with an environmental impact, employee-related issues or tax matters. This report addresses CSR and corporate taxation. In brief, the Corporate Taxation and Social Responsibility Joint webinar with Sustainable Future Hub at Lund University School of Economics and Management An essential condition for being able to finance the implementation of the UN’s Sustainable Development Goals and to secure sustainability work globally is the need for well-functioning tax systems.
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March 17 @ 09:00 - 10:30 2015-05-24 The unassuming title does not do justice to this outstanding book.' Axel Hilling and Daniel T. Ostas's new book, Corporate Taxation and Social Responsibility, makes a very significant contribution to the urgent issues of eroding global tax bases and massive multinational enterprise (MNE) profit shifting, and the critical debates in law, policy and politics that need to be brought together to Taxation and corporate social responsibility: Evidence . from UK firms . by Jane Frecknall Hughes and Keith W. Glaister Paper prepared for the ESRC RESEARCH SEMINAR SERIES, Seminar Two Is corporate taxation practice a CSR issue?

Stockholm: Wolters Kluwer Sverige, 2017. 169 s. ISBN978-91-39-11482-6.
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Subject: Common Consolidated Corporate Tax Base (CCCTB) A start should be made to implement a code of corporate social responsibility for European

Tax Journal 2014:1 s. 38 f. Page 3. 97. 2017 • SKATTENYTT sen. Hylla.

1. Introduction. Reporting on corporate social responsibility (CSR) is an emerging issue in corporate transparency. In addition to meeting the information needs of a range of stakeholders, CSR disclosure offers managers a unique opportunity to highlight the conduct and contributions of their companies regarding economic and social development.

In addition to meeting the information needs of a range of stakeholders, CSR disclosure offers managers a unique opportunity to highlight the conduct and contributions of their companies regarding economic and social development. Desai, Mihir A., and Dhammika Dharmapala. "Corporate Social Responsibility and Taxation: The Missing Link."Leading Perspectives (winter 2006). Companies endorsing corporate social responsibility (CSR) accept ethical obligations beyond compliance with the law. It is argued that these companies should agree that the interpretation and use The payment of taxes is both a crucial corporate contribution to society and essential to good governance; but it is an under‐researched aspect of corporate social responsibility (CSR). Hence this paper first seeks to examine whether companies that engage in tax avoidance through locating their headquarters in tax havens – or Offshore Finance Centres (OFCs) – make any claims to act socially responsibly. Abstract This study examines the endogenous relation between corporate social responsibility (CSR) and tax avoidance by focusing on a common strategy of corporate tax avoidance, i.e., establishing entities in offshore tax havens.