Corporate Social Responsibility and Taxation: The Next Step of the Evolution

Abstract

This paper will be focused on the evolution of the corporate tax world and how Corporate Social Responsibility (CSR) may affect the tax planning of multinational companies. An analysis of the history of reform to the United States tax system will be done starting with its inception in the early 1900s. The system has changed drastically in order to improve the way business is conducted and based on these reforms, it is anticipated that there will continue to be major changes to the system in order to keep up with the way companies continue to evolve the global business world.

Keywords: Taxation, Corporate Social Responsibility, CSR, ESG, Corporate Tax, Tax

JEL Classification: H20, H25, H26, K34, M14, L21, M10