کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
7412341 | 1481702 | 2015 | 19 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
For logistical reasons only? A case study of tax planning and corporate social responsibility reporting
ترجمه فارسی عنوان
فقط به دلایل لجستیکی؟ مطالعه موردی برنامه ریزی مالیاتی و گزارشگری مسئولیت اجتماعی شرکتی
دانلود مقاله + سفارش ترجمه
دانلود مقاله ISI انگلیسی
رایگان برای ایرانیان
کلمات کلیدی
اجتناب از مالیات، قیمت گذاری انتقال، مسئولیت اجتماعی شرکت، گزارش اجتماعی شرکتی،
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
چکیده انگلیسی
The relationship between corporate taxation and corporate social responsibility (CSR) has become a much discussed topic in recent times. We offer insights into this debate by presenting a qualitative case study of the tax planning arrangements of one multinational company that uses transfer pricing to achieve significant tax savings. We contrast this arrangement with an analysis of how the company discussed taxation in its disclosures over a 10-year period, and set its arrangements against the CSR claims made by the company during this time. Despite its claimed commitment to accurate and transparent communication, the company has made only limited disclosures on taxation, and issues such as tax planning, tax risks and tax compliance have been omitted completely. By juxtaposing the legal tax planning arrangements of the company being studied with its lack of tax disclosures and apparent neglect of its own CSR commitments, we highlight how corporate taxation needs to be considered to be a CSR issue. Moreover, given that the disclosures of powerful social actors affect how issues such as corporate tax avoidance and responsible taxation are understood and subsequently acted upon in society, we consider it essential to analyse in detail what corporations actually say in their disclosures.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Critical Perspectives on Accounting - Volume 33, December 2015, Pages 5-23
Journal: Critical Perspectives on Accounting - Volume 33, December 2015, Pages 5-23
نویسندگان
Matti Ylönen, Matias Laine,