MANAGING CORPORATE SOCIAL RESPONSIBILITY ACTIONS THROUGH TAX AVOIDANCE PRACTICES
MANAGING CORPORATE SOCIAL RESPONSIBILITY ACTIONS THROUGH TAX AVOIDANCE PRACTICES

Summary/Abstract: Corporate social responsibility literature did not paid enough attention on the impact of the tax avoidance practices of companies. Taxes are an important corporate financial contribution with subsequent effect for the life of multiple citizens in countries where private entities operate. Even though companies are usually expressing their ethical and responsible conduct in respect of the social environment, there are many cases when the business practices were not aligned with the declared corporate behaviour. This paper seeks firstly to examine whether companies engaged in tax avoidance practices (offshore tax havens) consider that are continuing to act socially responsible. Secondly, the paper examines the influence on attending the stakeholders’ goals for those companies practicing tax avoidance and its implications on corporate social responsibility actions. Moreover, the paper focuses also on the aspects described before from the perspective of the corporate entities operating in Romania. The purpose of this material is to identify and to spot clearly the relations and the influences of the tax haven practices of corporations related to their undertaken social responsibility actions.

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