The Resource Is aggressive tax planning socially irresponsible?

Is aggressive tax planning socially irresponsible?

Label
Is aggressive tax planning socially irresponsible?
Title
Is aggressive tax planning socially irresponsible?
Creator
Subject
Language
eng
Summary
In this article, the link between corporate social responsibility (CSR) and aggressive tax planning is considered, in the backdrop of recent parliamentary hearings and investigations over the aggressive tax planning of multinationals. It is questioned whether companies that engage in aggressive tax planning are indeed socially irresponsible. It is argued that it was a slippery slope for a country to expect to raise or increase corporate tax revenues from CSR. The international tax system is all about choices. A company should not be deemed socially irresponsible for benefitting from certain choices if those choices are available and there are no rules against them. It is, however, recognized that while it might be difficult to justify how the payment of full (or higher) taxes is a significant act of social responsibility, there could be business reasons for avoiding aggressive tax planning. Therefore, notwithstanding the lack of conclusive evidence on the point and the author's belief that CSR should play no role on how a company conducts its tax affairs, it is conceded that CSR implications are likely to become very important in the whole debate
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 43 (2015),
http://library.link/vocab/creatorName
HJI Panayi, C
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • aggressive tax planning
  • corporate income tax
  • corporate social responsibility
  • tax avoidance
Label
Is aggressive tax planning socially irresponsible?
Instantiates
Publication
Label
Is aggressive tax planning socially irresponsible?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...