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Study Regarding Fiscal Policy – Corporative Social Responsibility Correlation

Author

Listed:
  • Georgeta VINTILĂ

    (Bucharest Academy of Economic Studies)

  • Ștefan Daniel ARMEANU

    (Bucharest Academy of Economic Studies)

  • Maria-Oana FILIPESCU

    (Bucharest Academy of Economic Studies)

  • Maricica MOSCALU

    (Bucharest Academy of Economic Studies)

  • Paula LAZĂR

    (Bucharest Academy of Economic Studies)

Abstract

In the context of globalization, the lack of stability of the production factors raises a public issue regarding the corporation’s implications in social responsibility actions. Thus, the fiscal policy promoted by corporations can and will influence corporate social responsibility actions and the fiscal aggression can be considered socially irresponsible, through costs associated to fiscal obligations nonpayments. Starting from different controversies about the correlation fiscal policy-corporative social responsibility, regarded both from the corporation or state point of view, the authors are trying to formulate their own opinion about this correlation upon a Romanian sample.

Suggested Citation

  • Georgeta VINTILĂ & Ștefan Daniel ARMEANU & Maria-Oana FILIPESCU & Maricica MOSCALU & Paula LAZĂR, 2012. "Study Regarding Fiscal Policy – Corporative Social Responsibility Correlation," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 0(4(569)), pages 5-16, April.
    • Handle: RePEc:agr:journl:v:4(569):y:2012:i:4(569):p:5-16
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    Cited by:

    1. Teodorescu Mihaela & Istudor Ileana Iulia, 2017. "Effective Tax Rate of Corporate Income Tax in the Post-Crisis Period: The Case of Non-Financial Companies Listed on the Bucharest Stock Exchange," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 655-661, December.

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