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Corporate Tax Behaviour

In: Corporate Social Responsibility, the Fight Against Corruption and Tax Behaviour

Author

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  • Manuel Castelo Branco

    (University of Porto)

Abstract

In this chapter, the relation between the tax behaviour of corporations and CSR is explored. The negative consequences of corporate tax avoidance and evasion are emphasised, namely those affecting nations and corporations. The argument that the pernicious social consequences of the generalised use of certain tax minimization strategies by corporations make their tax behaviour a matter of business assumption of social responsibilities is presented. Responsible tax behaviour is analysed as a CSR issue and is presented as an integral part of any corporation’s social responsibility. The issue of how some CSR-related instruments deal with tax behaviour is addressed. The importance of responsible tax CSR policies and the reporting thereof is outlined as a basis for an effective fight against tax evasion and avoidance.

Suggested Citation

  • Manuel Castelo Branco, 2021. "Corporate Tax Behaviour," CSR, Sustainability, Ethics & Governance, in: Corporate Social Responsibility, the Fight Against Corruption and Tax Behaviour, chapter 0, pages 89-125, Springer.
    • Handle: RePEc:spr:csrchp:978-3-662-63735-7_6
    DOI: 10.1007/978-3-662-63735-7_6
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