Corporate social responsibility dispenses with Colombian tax benefits
| Autor: | Jennifer Andrea Lemus Quintero, Fabián Alfredo Carrascal Delgado |
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| Jazyk: | English<br />Spanish; Castilian |
| Rok vydání: | 2017 |
| Předmět: | |
| Zdroj: | Revista Ingenio, Vol 13 Edición Regular, Iss 1, Pp 85-95 (2017) |
| Druh dokumentu: | article |
| ISSN: | 2011642X 2011-642X 2389-864X |
| DOI: | 10.22463/2011642X.2137 |
| Popis: | The following article aims to emphasize the concept of Corporate Social Responsibility, from foundations such as responsibility, ethics and sustainable development, and to demonstrate the incoherent relationship that the taxpayer of income tax, of a legal nature, has established between their practices and tax benefits in Colombia. No tax benefit has an impact on the adoption and application of corporate social responsibility, the mere fact of being regulated totally contradicts it in its nature. Establishing relationships between corporate social responsibility and tax benefits makes the company remain behind benefits in its tax burden, being increasingly prone to creating an unsustainable economic, social and environmental dependency. The review of the subject is qualitative and descriptive, the method used is deductive. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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