What Does “Corporate Social Responsibility” Mean in Taxation in Small Entrepreneurships?

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F19%3A63523457" target="_blank" >RIV/70883521:28120/19:63523457 - isvavai.cz</a>

Result on the web

<a href="http://dx.doi.org/10.34190/ECIE.19.186" target="_blank" >http://dx.doi.org/10.34190/ECIE.19.186</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.34190/ECIE.19.186" target="_blank" >10.34190/ECIE.19.186</a>

Result language

angličtina

Original language name

What Does “Corporate Social Responsibility” Mean in Taxation in Small Entrepreneurships?

Original language description

Corporate social responsibility (CSR) is a business approach that contributes to sustainable development by delivering economic, social and environmental benefits for all stakeholders. It can also be viewed as a self-regulating business model that helps a company be socially accountable. The way it is understood and implemented differs for each company and country. CSR is a broad concept that addresses many and various topics, such as human rights, labour, environment, economic and business issues, contribution to economic development, consumer issues, and community development. Regardless the definition, the purpose of CSR is to drive change towards sustainability. Implementation of CSR is voluntary. Yet, it is currently expected that businesses take an active role and use their influence and funding to influence the life around them, especially its quality. The companies themselves should also feel a certain commitment to engage in the society in which they operate, as the corporate sector is an integral part of the society. Socially responsible companies strive not only to meet traditional economic objectives, but also to fulfil the social and environmental aspects of their activities. Although, in the field of taxation, CSR is a relatively new phenomenon and for many companies it will mean a new innovative approach to social responsibility, even today we see that paying taxes is already being looked at as an element of corporate responsibility at some companies. Companies effect society in several dimensions and one of them is economic dimension. Therefore, paying taxes into public finances is inherently part of how businesses contribute to society, as taxes provide public revenues for governments to meet economic and social objectives. That is why some companies are starting to treat taxes as an element of their approach to corporate responsibility. The first section of the article contains scientific work, with the introductory part focused on a survey of the current state of the issue and the level of knowledge. The following part of qualitative research contains study cases to either prove or disprove that the Czech companies see the taxation as responsibility to the community and society. In conclusion, the findings will be formulated and presented.

Czech name

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Czech description

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Type

D - Article in proceedings

CEP classification

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OECD FORD branch

50206 - Finance

Project

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Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2019

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection

14th European Conference on Innovation and Entrepreneurship

ISBN

978-1-912764-34-1

ISSN

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e-ISSN

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Number of pages

7

Pages from-to

1163-1169

Publisher name

Academic Conferences and Publishing International Limited

Place of publication

London

Event location

Kalamata

Event date

Sep 19, 2019

Type of event by nationality

WRD - Celosvětová akce

UT code for WoS article

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