Business Ethics, Corporate Social Responsibility and Taxation – Chinese Policy and Practice

Journal of Chinese Tax and Policy, Vol. 3, Special, pp. 59-84, May 2013

36 Pages Posted: 30 Nov 2014

See all articles by Vivienne Bath

Vivienne Bath

The University of Sydney - Faculty of Law

Date Written: May 30, 2013

Abstract

International organisations, corporations and governments, including the Chinese government, have come to support both the concepts of the responsibility of business enterprises to adopt and implement codes of corporate social responsibility (‘CSR’), and of the need for businesses to act in an ethical fashion. Thus, in China, the government and its agencies, including the Chinese stock exchanges, actively encourage the adoption by Chinese corporations of codes of social responsibility and the conduct of business in compliance with standards of social and business ethics. Chinese regulatory requirements in relation to ethical conduct and the implementation of principles of social responsibility for enterprise and corporations are specifically extended to the operations of Chinese companies, both state-owned and private, outside China. The content and substance of ethical conduct in the business context and the relationship of ethics to concepts of corporate or enterprise social responsibility is, however, difficult to define. One aspect which is of increasing interest is the relationship between corporate ethical responsibilities, CSR and taxation. The purpose of this article is to look at the international and Chinese concepts of ethics and CSR, primarily as manifested in Chinese legislation and regulation, with a focus on the role of tax and tax policy in requirements relating to business ethics and social responsibility.

Keywords: Business Ethics, Taxation, Chinese Policy, Corporate Social Responsibility

JEL Classification: K34

Suggested Citation

Bath, Vivienne, Business Ethics, Corporate Social Responsibility and Taxation – Chinese Policy and Practice (May 30, 2013). Journal of Chinese Tax and Policy, Vol. 3, Special, pp. 59-84, May 2013 , Available at SSRN: https://ssrn.com/abstract=2532025

Vivienne Bath (Contact Author)

The University of Sydney - Faculty of Law ( email )

New Law Building, F10
The University of Sydney
Sydney, NSW 2006
Australia

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