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The role of individual social responsibility and corporate social responsibility in the tax fraud war: A comparison between the priorities of Italian and Romanian consumers

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  • Patrizia Gazzola
  • Audrey Paterson
  • Stefano Amelio
  • Daniele Grechi
  • Stefano Cristina

Abstract

Corporate social responsibility (CSR) and fiscal responsibility have become a hot topic of debate in recent years. Many studies have investigated CSR and tax avoidance; however, such studies have overlooked countries' tax cultures and fiscal responsibility from a historical perspective and have not addressed how these elements affect current tax avoidance practices. Using a questionnaire, that was administered to a sample of Italian and Romanian respondents, and inferential techniques (Mann–Whitney‐test and correlation‐test) the paper tries to understand the aspects that be useful in the future development and implementation of more robust fiscal ISR and CSR processes. Our results reveal similarities and differences between the relevance of certain aspects between countries, identifying tax culture as a distinctive element from a geographical point of view. Despite the considerable differences, we found a strong demand for greater transparency of the company with administrations and communities and desire for the development of initiatives to spread a responsible tax culture.

Suggested Citation

  • Patrizia Gazzola & Audrey Paterson & Stefano Amelio & Daniele Grechi & Stefano Cristina, 2023. "The role of individual social responsibility and corporate social responsibility in the tax fraud war: A comparison between the priorities of Italian and Romanian consumers," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2265-2277, September.
    • Handle: RePEc:wly:corsem:v:30:y:2023:i:5:p:2265-2277
    DOI: 10.1002/csr.2482
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