Multinational Enterprise Tax Avoidance Within The Context Of Corporate Social Responsibility Cover Image

Unikanie opodatkowania przez przedsiębiorstwa międzynarodowe w kontekście społecznej odpowiedzialności biznesu
Multinational Enterprise Tax Avoidance Within The Context Of Corporate Social Responsibility

Author(s): Anna Bischoff, Mirosław Wasilewski
Subject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: CIT; corporate social responsibility (CSR); tax avoidance; tax burden; multinational enterprise

Summary/Abstract: Purpose – The study examined the possibility of tax base erosion and profit shifting among the top500 companies operating on the Polish market and verified convergence in conducting activities in the fieldof CSR and paying income tax in Poland.Research methodology – Research covered the years 2011–2014 and 2009–2015. For the purpose of this studythe authors used rankings of socially responsible companies, published by “Dziennik Gazeta Prawna”, andthe lists of the largest CIT tax contributors in Poland for the period covered by the analysis.Result – In the researched group of entities, intensive activities in the field of CSR did not guarantee not carryingout activities related to tax base erosion and transfer of profits to third countries. Moreover paying taxesis not considered as one of the elements of CSR policy.Originality/value – Analysis of tax avoidance occurrence in the context of CSR activities among companiesoperating on the Polish market.

  • Issue Year: 2017
  • Issue No: 85
  • Page Range: 187-198
  • Page Count: 12
  • Language: Polish