A1 Refereed original research article in a scientific journal
Corporate Social Responsibility, Taxation and Aggressive Tax Planning
Authors: Reijo Knuutinen
Publisher: DJØF Publishing
Publication year: 2014
Journal: Nordic Tax Journal
Volume: 1
Issue: 2014:1
First page : 36
Last page: 75
Web address : http://www.djoef-forlag.dk/sites/ntj/
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.