IDEAS home Printed from https://ideas.repec.org/a/vrs/notajo/v2014y2014i1p36-75n3.html
   My bibliography  Save this article

Corporate Social Responsibility, Taxation and Aggressive Tax Planning

Author

Listed:
  • Knuutinen Reijo

    (Turku School of Economics at the University of Turku)

Abstract

Society expects companies to take into account the economic, environmental, and social effects of their operations and activities. The concept of corporate social responsibility (CSR) refers to the operations or actions of companies that are above or independent of the limits or minimum requirements set by legislation.

Suggested Citation

  • Knuutinen Reijo, 2014. "Corporate Social Responsibility, Taxation and Aggressive Tax Planning," Nordic Tax Journal, Sciendo, vol. 2014(1), pages 36-75, May.
    • Handle: RePEc:vrs:notajo:v:2014:y:2014:i:1:p:36-75:n:3
    DOI: 10.1515/ntaxj-2014-0003
    as

    Download full text from publisher

    File URL: https://doi.org/10.1515/ntaxj-2014-0003
    Download Restriction: no
    File URL: https://libkey.io/10.1515/ntaxj-2014-0003?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Franz W. Wagner, 2019. "Unternehmensbesteuerung und Corporate Social Responsibility [Business Taxation and Corporate Social Responsibility]," Schmalenbach Journal of Business Research, Springer, vol. 71(3), pages 347-380, November.
    2. Finér Lauri, 2022. "Who generated the loopholes? A case study of corporate tax advisors’ regulatory capture over anti-tax avoidance legislation in Finland," Nordic Tax Journal, Sciendo, vol. 2022(1), pages 1-26, December.
    3. Quentin Clair, 2019. "Acceptable levels of tax risk as a metric of corporate tax responsibility: theory, and a survey of practice," Nordic Tax Journal, Sciendo, vol. 2019(1), pages 1-15, January.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vrs:notajo:v:2014:y:2014:i:1:p:36-75:n:3. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.sciendo.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.