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Corporate Philanthropy in the Czech and Slovak Republics

The authors analyze corporate charitable behavior and the motivation for it in the Czech and Slovak Republics. In their quantitative study they distinguish different channels of support: sponsoring and giving. They do not find evidence supporting the usual claim that foreign firms give more than domestic ones, but the results suggest that foreign firms give to maximize profits more often than domestic ones. The Czech Republic leads in giving over Slovakia, where the importance of large and international firms is higher. No significant decline in giving is found in Slovakia after changes in its tax legislation made giving more expensive.

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Article provided by Charles University Prague, Faculty of Social Sciences in its journal Finance a uver - Czech Journal of Economics and Finance.

Volume (Year): 60 (2010)
Issue (Month): 2 (May)
Pages: 102-121

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Handle: RePEc:fau:fauart:v:60:y:2010:i:2:p:102-121
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