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
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repository_id_str
spelling Social responsibility: A gift or a necessary expense? Between good corporate governance and the determination of income taxResponsabilidad social: ¿un regalo o un gasto necesario? Entre el buen gobierno corporativo y la determinación del impuesto a la rentaBenites Mendoza, Mónicasocial responsibilitydeductible expensesresponsabilidad socialgastos deduciblesThis 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.El presente artículo pretende aportar, mediante el debate, altema de los gastos relacionados con la responsabilidad social, materia que ha tomado relevancia últimamente. En este artículo lo que pretendemos es observar hasta qué punto este tipo de gastos cumple con el criterio de causalidad, requisito necesario para que sea deducible.Pontificia Universidad Católica del Perú2014-07-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://revistas.pucp.edu.pe/index.php/derechopucp/article/view/977710.18800/derechopucp.201401.011Derecho PUCP; Núm. 72 (2014): Derecho Tributario: Internacionalización y Tendencias; 241-2522305-25460251-3420reponame:Revistas - Pontificia Universidad Católica del Perúinstname:Pontificia Universidad Católica del Perúinstacron:PUCPspahttp://revistas.pucp.edu.pe/index.php/derechopucp/article/view/9777/10188Derechos de autor 2016 Derecho PUCPhttp://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessoai:revistaspuc:article/97772025-01-14T22:20:20Z
dc.title.none.fl_str_mv Social responsibility: A gift or a necessary expense? Between good corporate governance and the determination of income tax
Responsabilidad social: ¿un regalo o un gasto necesario? Entre el buen gobierno corporativo y la determinación del impuesto a la renta
title Social responsibility: A gift or a necessary expense? Between good corporate governance and the determination of income tax
spellingShingle Social responsibility: A gift or a necessary expense? Between good corporate governance and the determination of income tax
Benites Mendoza, Mónica
social responsibility
deductible expenses
responsabilidad social
gastos deducibles
title_short Social responsibility: A gift or a necessary expense? Between good corporate governance and the determination of income tax
title_full Social responsibility: A gift or a necessary expense? Between good corporate governance and the determination of income tax
title_fullStr Social responsibility: A gift or a necessary expense? Between good corporate governance and the determination of income tax
title_full_unstemmed Social responsibility: A gift or a necessary expense? Between good corporate governance and the determination of income tax
title_sort Social responsibility: A gift or a necessary expense? Between good corporate governance and the determination of income tax
dc.creator.none.fl_str_mv Benites Mendoza, Mónica
author Benites Mendoza, Mónica
author_facet Benites Mendoza, Mónica
author_role author
dc.subject.none.fl_str_mv social responsibility
deductible expenses
responsabilidad social
gastos deducibles
topic social responsibility
deductible expenses
responsabilidad social
gastos deducibles
description 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.
publishDate 2014
dc.date.none.fl_str_mv 2014-07-30
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv http://revistas.pucp.edu.pe/index.php/derechopucp/article/view/9777
10.18800/derechopucp.201401.011
url http://revistas.pucp.edu.pe/index.php/derechopucp/article/view/9777
identifier_str_mv 10.18800/derechopucp.201401.011
dc.language.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv http://revistas.pucp.edu.pe/index.php/derechopucp/article/view/9777/10188
dc.rights.none.fl_str_mv Derechos de autor 2016 Derecho PUCP
http://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Derechos de autor 2016 Derecho PUCP
http://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Pontificia Universidad Católica del Perú
publisher.none.fl_str_mv Pontificia Universidad Católica del Perú
dc.source.none.fl_str_mv Derecho PUCP; Núm. 72 (2014): Derecho Tributario: Internacionalización y Tendencias; 241-252
2305-2546
0251-3420
reponame:Revistas - Pontificia Universidad Católica del Perú
instname:Pontificia Universidad Católica del Perú
instacron:PUCP
instname_str Pontificia Universidad Católica del Perú
instacron_str PUCP
institution PUCP
reponame_str Revistas - Pontificia Universidad Católica del Perú
collection Revistas - Pontificia Universidad Católica del Perú
repository.name.fl_str_mv
repository.mail.fl_str_mv
_version_ 1840900815112372224
score 13.053651
Social responsibility: A gift or a necessary expense? Between good corporate governance and the determination of income tax
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