A1 Refereed original research article in a scientific journal

Corporate Social Responsibility, Taxation and Aggressive Tax Planning




AuthorsReijo Knuutinen

PublisherDJØF Publishing

Publication year2014

JournalNordic Tax Journal

Volume1

Issue2014:1

First page 36

Last page75

Web address http://www.djoef-forlag.dk/sites/ntj/


Abstract

The article reviews the relationship between taxation/aggressive tax planning and corporate social responsibility. Does CSR have any significance and importance in the context of tax law? Does CSR set limits on the tax planning of companies? Attitudes towards taxes are often contradictory. On the one hand, taxes are like any other costs for a company, but on the other hand, they are an economic contribution to the society in which the business is conducted.




Last updated on 2024-26-11 at 22:14