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Unternehmensbesteuerung und Corporate Social Responsibility
[Business Taxation and Corporate Social Responsibility]

Author

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  • Franz W. Wagner

    (Eberhard Karls Universität Tübingen)

Abstract

Zusammenfassung Die sich methodisch und fachlich in vielfältige, aber unverbundene Richtungen entwickelnde CSR-Literatur hat die Unternehmensbesteuerung lange Zeit ausgeblendet und erst in jüngster Zeit Steuervermeidung als CSR-Element diskutiert, wobei ethische Aspekte überwiegen. In der zumeist durch US-Journals dominierten CSR-Literatur blieb unbeachtet, welchen Beitrag Steuerwirkungen für die Erklärung der CSR liefern können, indem steuerliche Belastungen und Entlastungen der CSR-Instrumente ermittelt werden. Im Gegensatz zu der Auffassung, dass Steuervermeidung der Unternehmen mit der CSR unvereinbar ist, wird in diesem Beitrag gezeigt, dass das Motiv der Steuervermeidung die CSR-Entwicklung in der Unternehmenspraxis förderte. Die steuerlich fundierte CSR-Analyse steht auch im Einklang mit den Ergebnissen empirischer Forschung: Es ist denkbar, dass die „Responsibility“ der Unternehmen deren „Profitability“ dient, jedoch unwahrscheinlich, dass sich ein Verzicht auf Steuervermeidung aus Reputationsgründen für Unternehmen lohnt.

Suggested Citation

  • 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.
    • Handle: RePEc:spr:sjobre:v:71:y:2019:i:3:d:10.1007_s41471-019-00075-z
    DOI: 10.1007/s41471-019-00075-z
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    References listed on IDEAS

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    1. Rainer Niemann & Mariana Sailer, 2023. "Is analytical tax research alive and kicking? Insights from 2000 until 2022," Journal of Business Economics, Springer, vol. 93(6), pages 1149-1212, August.

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