Social responsibility: A gift or a necessary expense? Between good corporate governance and the determination of income tax

Descripción del Articulo

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.
Detalles Bibliográficos
Autor: Benites Mendoza, Mónica
Formato: artículo
Fecha de Publicación:2014
Institución:Pontificia Universidad Católica del Perú
Repositorio:Revistas - Pontificia Universidad Católica del Perú
Lenguaje:español
OAI Identifier:oai:revistaspuc:article/9777
Enlace del recurso:http://revistas.pucp.edu.pe/index.php/derechopucp/article/view/9777
Nivel de acceso:acceso abierto
Materia:social responsibility
deductible expenses
responsabilidad social
gastos deducibles
Descripción
Sumario: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.
Social responsibility: A gift or a necessary expense? Between good corporate governance and the determination of income tax
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