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

41 Pages Posted: 2 May 2016

See all articles by Doron Narotzki

Doron Narotzki

University of Akron - The George W. Daverio School of Accountancy

Date Written: April 29, 2016

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

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

Suggested Citation

Narotzki, Doron, Corporate Social Responsibility and Taxation: The Next Step of the Evolution (April 29, 2016). Houston Business and Tax Law Journal, Vol. 16, No. 167, 2016, Available at SSRN: https://ssrn.com/abstract=2772785

Doron Narotzki (Contact Author)

University of Akron - The George W. Daverio School of Accountancy ( email )

259 S. Broadway Akron
Akron, OH 44325-4802
United States

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