Affiliated with RCfalse
Status即將出版Forthcoming
Can corporate taxation pay off financially? A social value generation perspective
Zhang, Ruopiao; Noronha, Carlos; Chu, Teresa; Guan, Jieqi
2023-01
Source PublicationThe Ethics of Tax Evasion 2
Author of SourceRobert McGee
Publication PlaceNew York
PublisherSpringer
Abstract

Company Social Responsibility (CSR) and corporate taxation are widely researched topics in the field of accounting with taxation being increasingly factored into the broader measurement of CSR. This chapter emphasizes taxation as a vital element of CSR from the perspective of social value creation. Whether corporate tax payments can pay off financially is examined empirically in this chapter. Specifically, corporate tax contribution is quantified via an important component of Social Contribution Value Per Share (SCVPS) developed by the Shanghai Stock Exchange (SSE) in China. By analyzing SCVPS through the perspectives of two CSR theories, namely stakeholder theory and legitimacy theory, this chapter suggests that corporate taxation is not only a medium of communication between corporations and the government, but also a source of social value creation.

KeywordCsr Taxation Value Creation Social Contribution Value Per Share Scvps
Document TypeBook chapter
CollectionDEPARTMENT OF ACCOUNTING AND INFORMATION MANAGEMENT
Affiliation1.Macau University of Science and Technology
2.University of Macau
3.University of Macau
4.School of Hospitality Management, Macao Institute for Tourism Studies, Macau SAR, China
Recommended Citation
GB/T 7714
Zhang, Ruopiao,Noronha, Carlos,Chu, Teresa,et al. Can corporate taxation pay off financially? A social value generation perspective. New York:Springer,2023.
APA Zhang, Ruopiao,Noronha, Carlos,Chu, Teresa,&Guan, Jieqi.(2023).Can corporate taxation pay off financially? A social value generation perspective.The Ethics of Tax Evasion 2.
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