Finanse, Rynki Finansowe, Ubezpieczenia

Previously: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia

ISSN: 2450-7741    OAI    DOI: 10.18276/frfu.2017.1.85-16
CC BY-SA   Open Access 

Issue archive / 1/2017 (85)
Unikanie opodatkowania przez przedsiębiorstwa międzynarodowe w kontekście społecznej odpowiedzialności biznesu
(Multinational Enterpr ise Tax Avoidance Within Th e Context Of Corporate Social Responsibility)

Authors: Anna Bischoff
Uniwersytet Szczeciński

Mirosław Wasilewski
Szkoła Główna Gospodarstwa Wiejskiego w Warszawie
Keywords: CIT corporate social responsibility (CSR) tax avoidance tax burden multinational enterprise
Year of publication:2017
Page range:12 (175-186)
Cited-by (Crossref) ?:


Purpose – The study examined the possibility of tax base erosion and profit shifting among the top 500 companies operating on the Polish market and verified convergence in conducting activities in the field of CSR and paying income tax in Poland. Research methodology – Research covered the years 2011–2014 and 2009–2015. For the purpose of this study the authors used rankings of socially responsible companies, published by “Dziennik Gazeta Prawna”, and the lists of the largest CIT tax contributors in Poland for the period covered by the analysis. Result – In the researched group of entities, intensive activities in the field of CSR did not guarantee not carrying out activities related to tax base erosion and transfer of profits to third countries. Moreover paying taxes is not considered as one of the elements of CSR policy. Originality/value – Analysis of tax avoidance occurrence in the context of CSR activities among companies operating on the Polish market.
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