Good Tax Governance: International Corporate Tax Planning and Corporate Social Responsibility – Does One Exclude the Other?

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By Ave-Geidi Jallai

International corporate tax planning and corporate social responsibility are topics that might not seem to have common ground at first sight. The aim of this research was to prove the contrary. This research addressed international corporate tax planning from various perspectives, such as regulation, ethics, business, and society. Not all forms of legal tax planning are considered (socially) legitimate anymore. Corporate tax planning is a complex issue: on the one hand, it is common corporate practice to keep costs low. On the other hand, corporations have to contribute to society and common goods by paying (corporate income) taxes as any other member of society. Not all kinds of corporate tax practices are (socially) illegitimate per se. Tax planning can be carried out in various forms. This research focused on tax planning activities that remain within the boundaries of the law (thus tax evasion is not part of this research).

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By Ave-Geidi Jallai, posted on Wednesday September 9, 2020
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