Taxation and Fiscal Evasion: A Perspective on Corporate Social Responsibility

Authored by: Fátima David , Rute Abreu

The Ashgate Research Companion to Corporate Social Responsibility

Print publication date:  August  2008
Online publication date:  April  2016

Print ISBN: 9780754647775
eBook ISBN: 9781315612843
Adobe ISBN: 9781317043812

10.4324/9781315612843.ch19

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Abstract

The role played by the state in the economy has been object of intense debate, because democracy and popular participation though free and fair elections oblige the government of each country around the world to attempt to accomplish a stable economic policy free from all the phenomena of distortions, corruption, evasion and fraud, while the appropriate legal and practical measures must be taken. Indeed, taxation and fiscal evasion represents a major problem that faces policy-makers (Kaplan et al. 1988).

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