Social responsibility: A gift or a necessary expense? Between good corporate governance and the determination of income tax
This paper seeks to contribute, through discussion, to the issue of costs related to social responsibility, a matter that has recently gained importance. In that sense, our intention is to examine to what extent such costs meet the criterion of causation, a necessary requirement to be deductible.
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| Tipo de documento: | artigo |
| Estado: | Versão publicada |
| Data de publicação: | 2014 |
| País: | Perú |
| Recursos: | Pontificia Universidad Católica del Perú |
| Repositório: | Revistas - Pontificia Universidad Católica del Perú |
| Idioma: | espanhol |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/9777 |
| Acesso em linha: | http://revistas.pucp.edu.pe/index.php/derechopucp/article/view/9777 |
| Access Level: | Acceso aberto |
| Palavra-chave: | social responsibility deductible expenses responsabilidad social gastos deducibles |
| Resumo: | This paper seeks to contribute, through discussion, to the issue of costs related to social responsibility, a matter that has recently gained importance. In that sense, our intention is to examine to what extent such costs meet the criterion of causation, a necessary requirement to be deductible. |
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