The Association between Corporate Social Responsibility and Tax Aggressiveness
| المصدر: | المجلة العلمية للدراسات المحاسبية |
|---|---|
| الناشر: | جامعة قناة السويس - كلية التجارة |
| المؤلف الرئيسي: | Metwally, Ahmed Zaky Hussein (Author) |
| المجلد/العدد: | مج2, ع4 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2020
|
| الصفحات: | 1 - 5 |
| ISSN: |
2636-3739 |
| رقم MD: | 1129854 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Corporate Social Responsibility | Tax | Tax Aggressiveness
|
| رابط المحتوى: |
عدد مرات التحميل
29
| المستخلص: |
Over recent years, corporate social responsibility (CSR) has become apriority for firms globally. A firm may engage in corporate social responsibility (CSR) to enhance its competitive position in order to enable the firm to enjoy better financial performance. However, tax aggressiveness is an unethical action. The act of tax aggressiveness is an effort to minimize the amount of tax to be paid, intend to not comply with existing tax regulations. |
|---|---|
| ISSN: |
2636-3739 |
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