csr , Tax and Development
csr , Tax and Development
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企业社会责任,税收与发展
DOI：
10.1080/01436597.2013.784596
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发表时间：
2013
影响因子：
2
通讯作者：
Jenkins R
中科院分区：
文献类型：
--
作者：
Jenkins R
本文探讨并批判性地检验了税收与发展之间的联系，以及税收与企业社会责任（csr）之间的联系。这是因为，虽然人们日益认识到税收对于为国家提供资源和资助消除贫困的努力的重要性，但令人惊讶的是，避税和逃税作为在南方经营的跨国公司的企业社会责任问题，甚至在那些以企业社会责任领导者为荣的公司中，都缺乏关注。我们回顾了这些趋势的证据，提供了一个关于领先企业如何在其公司报告中处理税收的实证分析，并提出了将税收作为渐进式企业社会责任新领域的理由。
This article explores and critically examines the connections between tax and development on the one hand and tax and corporate social responsibility (csr) on the other. It does so because, while there is increasing recognition of the importance of taxation to efforts to resource the state and to finance ways of tackling poverty, there is a surprising lack of attention to tax avoidance and evasion as a csr issue for transnational corporations operating in the South, even among those companies that pride themselves on being csr leaders. We review evidence of these trends, provide an empirical analysis of how leading firms deal with tax in their corporate reporting and make the case for including taxation as a new frontier in progressive csr.