scholarly journals Corporate tax culture and changes in the tax loyalty of the population: the pandemic effect

2021 ◽  
pp. 170-177
Author(s):  
S.A. Nazarov ◽  
Keyword(s):  
Social Responsibility ◽  
Social Inequality ◽  
Corporate Tax ◽  
The Public ◽  
Moral Position ◽  
Legal Strategy ◽  
Large Corporations

The problems of evasive tax behavior of large corporations are considered. It is shown that tax optimization, being a legal strategy, does not correspond to society’s ideas about honest tax behavior, since it is one of the factors of the growth of economic and social inequality. It is noted that during the Covid-19 coronavirus pandemic, this inequality deepened, causing a decrease in the loyalty of the population to the state’s distribution policy. The payment by economic entities of a «fair» (provided for by law) amount of tax by the public is considered as their action for the benefit of society, a manifestation of the moral position and social responsibility on the part of the company’s management. The directions for the formation of the corporate tax culture are proposed.

Habermas, Cultural Hegemony, and the Educational Public Sphere

2018 ◽  
Vol 11 (1-2) ◽  
pp. 43-62
Author(s):  
Wisam Kh. Abdul-Jabbar
Keyword(s):  
Public Sphere ◽  
Social Inequality ◽  
Public Space ◽  
Oral Tradition ◽  
Pedagogical Practices ◽  
Cultural Hegemony ◽  
The Public ◽  
The Public Sphere ◽  
Arabic Speaking

This study explores Habermas’s work in terms of the relevance of his theory of the public sphere to the politics and poetics of the Arab oral tradition and its pedagogical practices. In what ways and forms does Arab heritage inform a public sphere of resistance or dissent? How does Habermas’s notion of the public space help or hinder a better understanding of the Arab oral tradition within the sociopolitical and educational landscape of the Arabic-speaking world? This study also explores the pedagogical implications of teaching Arab orality within the context of the public sphere as a contested site that informs a mode of resistance against social inequality and sociopolitical exclusions.

SOCIAL RESPONSIBILITY OF THE COURT AS A PREREQUISITE FOR THE LEGAL RESPONSIBILITY OF A JUDGE

2017 ◽  
Author(s):  
Yaroslav Skoromnyy ◽  
Keyword(s):  
Social Responsibility ◽  
Legal Responsibility ◽  
Court Cases ◽  
Council Of Europe ◽  
The Public ◽  
The Social ◽  
Modern System ◽  
The Status ◽  
The Law ◽  
Conceptual Foundations

The article reveals the conceptual foundations of the social responsibility of the court as an important prerequisite for the legal responsibility of a judge. It has been established that the problem of court and judge liability is regulated by the following international and Ukrainian documents, such as: 1) European Charter on the Law «On the Status of Judges» adopted by the Council of Europe; 2) The Law of Ukraine «On the Judicial System and the Status of Judges»; 3) the Constitution of Ukraine; 4) The Code of Judicial Ethics, approved by the Decision of the XI (regular) Congress of Judges of Ukraine; 5) Recommendation CM/Rec (2010) 12 of the Cabinet of Ministers of the Council of Europe to member states regarding judges: independence, efficiency and responsibilities; 6) Bangalore Principles of Judicial Conduct. The results of a survey conducted by the Democratic Initiatives Foundation and the Razumkov Center, the Council of Judges of Ukraine and the Center for Judicial Studios with the support of the Swiss Agency for Development and Cooperation based on the «Monitoring of the State of Independence of Judges in Ukraine – 2012» as part of the study of the level of trust in the modern system were considered and analyzed, justice, judges and courts. It is determined that a judge has both a legal and a moral duty to impartially, independently, in a timely manner and comprehensively consider court cases and make fair judicial decisions, administering justice on the basis of legislative norms. Based on the study of the practice of litigation, it has been proven that judges must skillfully operate with various instruments of protection from public influence. It has been established that in order to ensure the protection of judges from the public, it is necessary to create special units that will function as part of judicial self-government bodies. It was proposed that the Council of Judges of Ukraine, which acts as the highest body of judicial self- government in our state (in Ukraine), legislate the provision on ensuring the protection of the procedural independence of judges.

Peranan Komisaris dan Direksi Bank Syariah dalam Pengelolaan Dana Zakat dan ISR (Islamic Social Responsibility) di Indonesia

2019 ◽  
Vol 14 (2) ◽  
pp. 95
Author(s):  
Melia Frastuti ◽  
Dimas Pratama Putra ◽  
Erfan Effendi
Keyword(s):  
Social Responsibility ◽  
Commercial Banks ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Islamic Banks ◽  
The Public ◽  
Islamic Bank ◽  
Positive Assessment ◽  
Nature Preservation

Abstract     Almsgiving is one of the pillars supporting the upholding of Islam as the obligation for the adherents to improve horizontal relations between fellow humans and strengthen vertical relations with Allah SWT. The implementation of Islamic Social Responsibility (ISR) of the Islamic Bank gives a positive assessment in sharia agreement, justice and equality, responsibility for work, welfare, guarantee of nature preservation and benevolent assistance that is not profit-oriented.Proper almsgiving management and ISR implementation make Islamic banks trusted by the public in terms of service quality, satisfaction and loyalty of Muzzaki. It reduces bad images, and provides relevant impacts on social welfare and the progress of the era. The data analysis used to test the hypotheses is Multiple Linear Regression analysis. The data is collected by distributing questionnaires to Commissioners and Directors at 14 (fourteen) Islamic Commercial Banks spread throughout Indonesia. The result of this study shows partially prove the role of Islamic bank commissioners in the amsgiving management only, while the importance of the role of directors in Islamic banks in almsgiving management and the implementation of ISR partially. Keywords: Islamic Bank, Commissioners, Directors, Almsgiving and ISR

scholarly journals CSR and corporate taxes: Substitutes or complements?

2021 ◽  
pp. 234094442110022
Author(s):  
Lukas Timbate
Keyword(s):  
Social Responsibility ◽  
Theory Of The Firm ◽  
Jel Classification ◽  
Aspiration Level ◽  
Corporate Tax ◽  
Business World ◽  
Conflicting Evidence ◽  
Tax Payments ◽  
Corporate Social ◽  
The Relationship

There is a debate in academia and the business world on whether tax payments should be considered part of firms’ social responsibility. Existing literature provides conflicting evidence on the relationship between corporate tax payments and corporate social responsibility (CSR). Borrowing a concept from a behavioral theory of the firm (BTOF), this study attempts to present a more refined model on the relationship between the two. The results in this study reveal that as firms’ performance rises further above their aspiration level, they are less likely to show better CSR performances and are also less likely to avoid taxes. Firms performing just above their aspiration level show higher CSR performances and firms performing nearby (both below and above) their aspiration level avoid more taxes. In conclusion, firms’ CSR and tax payment decisions are related to the desire to meet or beat an aspiration level or sustain competitive advantage than being ethical or unethical. JEL CLASSIFICATION M14; H26

scholarly journals Corporate Profit Tax and Strategic Corporate Social Responsibility Under Foreign Acquisition

2020 ◽  
Vol 0 (0) ◽  
Author(s):  
Lili Xu ◽  
Sang-Ho Lee
Keyword(s):  
Corporate Social Responsibility ◽  
Nash Equilibrium ◽  
Social Responsibility ◽  
Corporate Tax ◽  
Government Grants ◽  
Corporate Profit ◽  
Foreign Acquisition ◽  
Strategic Csr ◽  
The Government ◽  
Corporate Social

Abstract This study investigates government public policies facing competing firms’ strategic corporate social responsibility (CSR) activities and finds that the choice of CSR crucially depends on corporate profit tax. We demonstrate that strategic CSR decreases while social welfare increases with corporate tax. When the government grants uniform output subsidies, we show that bilateral CSR leads to a lower CSR level than under unilateral CSR but bilateral CSR is always beneficial to society. However, when the government grants discriminatory output subsidies which yield different levels of unilateral CSR, we show that domestic CSR leads to a lower CSR level than under foreign CSR. In an endogenous CSR choice game, domestic CSR (no CSR) is a Nash equilibrium when corporate tax is low (high) under the uniform subsidy, while foreign CSR could be a Nash equilibrium when corporate tax is low under the discriminatory subsidy.

Corporate social responsibility disclosure on the websites of coffee chains in Turkey

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Petek Tosun
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Public Attention ◽  
Content Type ◽  
The Public ◽  
The Social ◽  
Csr Disclosure ◽  
Social And Environmental Responsibilities ◽  
Corporate Social

Purpose Coffee is among the primary products that attract the public attention to the social and environmental responsibilities of companies. Coffee shops have a big carbon footprint because of their daily operations. With the rising consciousness about sustainability in developing countries, online disclosure of corporate social responsibility (CSR) is becoming increasingly important for not only multinational but also local coffee chains. The purpose of this study is to analyze the extent to which coffee chains include CSR on their websites. Design/methodology/approach Turkey, which is a large emerging economy with an expanding coffee chain market, is selected as the research context. The CSR disclosure on the websites of coffee chains is examined by content analysis according to CSR dimensions. A sample of 27 coffee chains with more than ten stores is included in the analysis. Findings Foreign coffee chains disclose more information on the environment and fair trade than local coffee chains. On the other hand, CSR content in websites of foreign and local coffee chains does not differ significantly in human resources and community dimensions. Foreign coffee chains have comparatively longer brand history, more rooted brands and larger networks than local coffee chains. Originality/value To the best of the author’s knowledge, this study is the first that used a content analysis about CSR on the websites of coffee chains in Turkey. Findings contribute to the understanding of CSR disclosure in the coffee chain industry and can be beneficial for researchers and managers in other emerging markets.

scholarly journals TAX LICENCE OF A LEGAL ENTITY – PROS AND CONS

2019 ◽  
Vol 7 ◽  
Author(s):  
Angelika Kútna ◽  
Imrich Antalík ◽  
Norbert Gyurián ◽  
Zoltán Šeben
Keyword(s):  
Agricultural Sector ◽  
Slovak Republic ◽  
Corporate Tax ◽  
Legal Entity ◽  
Main Research ◽  
The Public ◽  
Political Interests ◽  
Pros And Cons ◽  
The Law ◽  
The Impact

In 2013, the Slovak Parliament adopted the Law on Amendments to the Law on Income Tax. One of the most significant changes was the introduction of the Tax License of a Legal Entity. On January 1st, 2018, a minimum corporate tax (the so-called tax license), which was introduced in 2014, was abolished. The main aim of this paper is the evaluation and quantification of the impact which the minimum corporate tax has on the amount of tax liability of a selected group of legal entities in the agricultural sector. The research had tried to find an answer if the tax license abolishment was more in the political interests or if it had some economic background. The main research questions are how has the corporate tax duty increased in the agricultural sector in the Slovak Republic after introducing the minimum corporate tax and how has the tax burden for agricultural holdings increased after introducing the tax license. The analysis presented in this paper confirms that the instrument of introducing the minimum tax is for loss-making sectors, such as the agricultural sector, undoubtedly unfair. On the other hand, the study has confirmed that the public which regularly pays the taxes, agrees with its introduction.

scholarly journals Socially responsible and accountable gambling in the public interest

2011 ◽  
pp. 54 ◽  
Author(s):  
Garry Smith ◽  
Dan Rubenstein
Keyword(s):  
Social Responsibility ◽  
Public Interest ◽  
Responsible Gambling ◽  
Socially Responsible ◽  
The Public ◽  
Gambling Industry ◽  
Consumer Safety ◽  
The Us ◽  
Policy Statements ◽  
Legislative Framework

While much has been written about the need for governments and the gambling industry to act responsibly in their provision of gambling, only modest advances have been made to establish best practices in this area. Worldwide, few governments even approach what William Eadington, in Trends in gambling and responsible gaming in the US and elsewhere (2003, http://www.888betsoff.com/links/04_presentations/Eadington.pdf), calls a stage-four level of responsible gambling stewardship, that is, the unconditional acceptance of strong measures to attenuate gambling-related harms. One of the cornerstones of a gambling regime oriented toward consumer safety and public interest is a commitment by government and the gambling industry to meet commendable standards for accountability and social responsibility. After studying the government's legislative framework for the operation and regulation of gambling in the province of Ontario (Canada), reviewing the province's gambling-related mission and public-policy statements, and interviewing key actors in the government's gambling administration, a template was developed for an optimally socially responsible and accountable gambling regime that operates in the public interest. The template, along with suggestions for improving accountability and social responsibility in the provision of gambling, is presented.

scholarly journals The Effect of Corporate Social Responsibility, Profitability, and Leverage toward Tax Aggressiveness with Size of Company as Moderating Variable

2018 ◽  
Vol 9 (1) ◽  
pp. 63
Author(s):  
Riza Aulia Fitri ◽  
Agus Munandar
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Stock Exchange ◽  
Corporate Tax ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Negative Effect ◽  
Corporate Social

This research aimed to examine the influence of Corporate Social Responsibility (CSR), profitability, and leverage toward tax aggressiveness by considering the size of the company as the moderating variable. The population was 111 companies listed on the Indonesian Stock Exchange (BEI) from 2010 to 2015. Determination of the sample used purposive sampling method, and it obtained a sample of 36 manufacturing based on certain criteria. The analysis technique used was the multiple regression analysis. The results show that CSR and leverage have a significant and negative effect influence on the tax aggressiveness of the corporate tax. Meanwhile, profitability does not significantly influence the tax aggressiveness in corporate taxes, and the size of company cannot moderate the influence of CSR, the profitability, and leverage on tax aggressiveness.

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