CORPORATE SOCIAL RESPONSIBILITY AND TAX PLANNING: FROM PRIVATE TO PUBLIC REGULATION

Autores

  • Paula Santos Abreu UERJ
  • Marcus Lívio Gomes UERJ

Palavras-chave:

Law and Economics. Tabelionato de protesto. Análise econômica

Resumo

Corporate Social Responsibility (CSR) is a subject that is gaining increasing importance not only in the domestic sphere of companies, but also in the national and transnational agendas. Currently, there are hardly any companies that have not been facing demands to institute more responsible practices beyond the social and environmental areas. Communities and current public opinion also expect companies to act differently when it comes to the payment of taxes. The mere compliance with the cold letter of the law when creating corporate tax planning, whose effects imply the unreasonable reduction of taxes, is no longer tolerated

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Biografia do Autor

Paula Santos Abreu, UERJ

Attorney, Master of Laws in International Law at Centro Universitário de Brasilia (UniCEUB) and Doctor of Laws student in Tax Law at the University of Rio de Janeiro (UERJ)

Marcus Lívio Gomes, UERJ

Federal Judge, Post Doctor in Laws at University of London (SAS/IALS) and Finance and Tax Law Professor at Universidade do Estado do Rio de Janeiro (UERJ)

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Publicado

2019-01-02

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