Study Regarding Fiscal Policy – Corporative Social Responsibility Correlation

Study Regarding Fiscal Policy – Corporative Social Responsibility Correlation

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 fi...

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Bibliographic Details
Published in:Theoretical and applied economics Vol. XIX; no. 4; pp. 5 - 16
Main Authors: Georgeta VINTILĂ, Ștefan Daniel ARMEANU, Maria-Oana FILIPESCU, Maricica MOSCALU, Paula LAZĂR
Format: Journal Article
Language:English
Published: General Association of Economists from Romania 01-04-2012
Subjects:
corporate social responsibility
corporation
fiscal aggressiveness
fiscal policy
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Summary: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.
ISSN:1841-8678
1844-0029