Multinational capital groups tax avoidance and corporate social responsibility Cover Image

Unikanie opodatkowania w międzynarodowych grupach kapitałowych a społeczna odpowiedzialność biznesu
Multinational capital groups tax avoidance and corporate social responsibility

Author(s): Danuta Kozłowska-Makóś
Subject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: corporate social responsibility; tax avoidance; multinational capital groups

Summary/Abstract: Purpose – Presentation of the essence of tax avoidance in international capital groups. Particular atten-tion was paid to the possibilities of using financial hybridisation for tax optimization and the importance of corporate social responsibility in the field of tax policy. Design/Methodology/approach – The study uses the method of literature analysing in the field of tax law, economic and management sciences as well as the deduction and induction method. Findings – The article shows that the proposed changes in the publication of financial statements along with tax policy data constitute a new face of tax optimization in the context of corporate social respon-sibility. Originality/value – The importance of solutions for the disclosure of information about internal finan-cial relationships in international capital groups including CSR in the context of tax avoidance.

  • Issue Year: 2018
  • Issue No: 92
  • Page Range: 95-103
  • Page Count: 9
  • Language: Polish