Title:	The implementation of the concept of corporate social responsibility in the area of income tax in the Slovak republic
Authors:	Sopková, Eva Raškovská, Katarína
Citation:	E+M. Ekonomie a Management = Economics and Management. 2012, č. 2, s. 125-140.
Issue Date:	2012
Publisher:	Technická univerzita v Liberci
Document type:	článek article
URI:	http://www.ekonomie-management.cz/download/1379590785_23d8/2012_02+The+Implementation+of+the+Concept+of+Corporate+Social+Responsibility+in+the+Area+of+Income+Tax+in+the+Slovak+Republic.pdf http://hdl.handle.net/11025/17447
ISSN:	1212-3609 (Print) 2336-5604 (Online)
Keywords:	společenská odpovědnost firem;daň z příjmu;daňový únik;daňové nedoplatky;zločin týkající se daní
Keywords in different language:	corporate social responsibility;income tax;tax evasion;tax arrears;tax-related crime
Abstract in different language:	The concept of corporate social responsibility is an answer to social and economic challenges that national economies are facing in the (post-)crisis period. There is a revaluation of the present principles of business based on achieving profit. Corporate social responsibility is a long-term sustainable solution in the form of engagement of the business sector in solving the problems of society. Responsible businesses make an economic profit and social benefit by their commitment to ethical conduct and social responsibility, whereas irresponsible businesses steal the resources of the state and society. This means that tax evasion can also be considered a manifestation of unethical conduct. In the long term income tax is a significant source of finance for public budgets of the Slovak Republic used for financing the needs of the state and society. This paper presents the results of primary research focused on analysis of tax evasion on income tax in the context of corporate social responsibility in the Slovak Republic. The realistically calculated (i.e. detected) consequences of socially irresponsible behaviour of businesses are analyzed on the basis of data obtained from secondary research in the area of criminal liability for evasion, incorrectly calculated or concealed tax obligations of businesses. The submitted paper contains the development, relationships and consequences of these activities in the Slovak Republic. The output of this paper is the implementation of the concept of corporate social responsibility into the area of income tax and recommendations to improve the identified state in this area in the Slovak Republic.
Rights:	© Technická univerzita v Liberci CC BY-NC 4.0
Appears in Collections:	Číslo 2 (2012) Číslo 2 (2012)

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