| Abstract |
The article analyzes the issue of including tax issues in the concept of corporate social re-sponsibility. 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 ex-pectations 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 con-text 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. |
