title: Tax сontext in the structure of corporate social responsibility
metadata.name: dc.contributor.author
metadata.value: Demin, Alexander V.
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2023-03-23T19:07:04Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2023-03-23T19:07:04Z
metadata.lang: -
metadata.name: dc.date.issued
metadata.value: 2023-03
metadata.lang: -
metadata.name: dc.identifier.citation
metadata.value: Demin, Alexander V. 2023. “Tax сontext in the structure of corporate social responsibility”. Vestnik of Saint Petersburg University. Law 1: 56–72. https://doi.org/10.21638/spbu14.2023.104 (In Russian)
metadata.lang: en_GB
metadata.name: dc.identifier.other
metadata.value: https://doi.org/10.21638/spbu14.2023.104
metadata.lang: -
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/39378
metadata.lang: -
metadata.name: dc.description.abstract
metadata.value: The article analyzes the issue of including tax issues in the concept of corporate social responsibility.
  The author defines corporate social responsibility as a voluntary acceptance of
  obligations by a company that go beyond strictly formal compliance with the letter of the law
  and maximize profits as a fundamental goal of corporate activity, but based on society’s expectations
  and universal ethical values. Within the framework of this concept, we are talking
  about responsibility not only (and not so much) to the state, but to the society as a whole. Can
  you remain a socially responsible corporation and still not pay your “fair share” of taxes? Does
  society have the right to impose tax requirements on businesses that go beyond the letter of
  tax laws? And what does proper tax compliance mean in the context of corporate tax liability?
  The author answers in the affirmative. The widespread introduction of ideas and principles
  of corporate social responsibility into tax strategies of modern business, accompanied by the
  introduction of ethical components in the tax sphere, can significantly increase the level of
  tax compliance both within individual countries and at the level of the world community. The
  main thing here is the understanding that the key needs, values, ideals and perspectives of the
  entire society (and not just the interests of interconnected market players) should be included
  in everyday business practices. After all, by supporting “sustainable development” in the context
  of CSR, each corporation creates the conditions for its own development. Obviously, the
  widespread introduction of ideas and principles of corporate social responsibility into the tax
  strategies of modern business, accompanied by the introduction of ethical components in
  the field of taxes, can significantly increase the level of tax compliance both within individual
  countries and at the level of the global community.
metadata.lang: en_GB
metadata.name: dc.description.sponsorship
metadata.value: The reported study was funded by the Russian Foundation for Basic Research according to the research
  project no. 20-011-00080 “Tax compliance and legal ways for its maintaining”.
metadata.lang: en_GB
metadata.name: dc.language.iso
metadata.value: ru
metadata.lang: en_GB
metadata.name: dc.publisher
metadata.value: St Petersburg State University
metadata.lang: en_GB
metadata.name: dc.relation.ispartofseries
metadata.value: Vestnik of St Petersburg University. Law;Volume 14; Issue 1
metadata.lang: -
metadata.name: dc.subject
metadata.value: law
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: morality
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: tax planning
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: corporate social responsibility
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: tax compliance
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: the base deterrence model
metadata.lang: en_GB
metadata.name: dc.title
metadata.value: Tax сontext in the structure of corporate social responsibility
metadata.lang: en_GB
metadata.name: dc.type
metadata.value: Article
metadata.lang: en_GB
resources.filename: 04.pdf
resources.url: https://dspace.spbu.ru/bitstream/11701/39378/1/04.pdf
resources.format: Adobe PDF
resources.size: 673,07 kB