Social responsibility: A gift or a necessary expense? Between good corporate governance and the determination of income tax
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.
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2014 |
| País: | Perú |
| Institución: | Pontificia Universidad Católica del Perú |
| Repositorio: | Revistas - Pontificia Universidad Católica del Perú |
| Idioma: | español |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/9777 |
| Acceso en línea: | http://revistas.pucp.edu.pe/index.php/derechopucp/article/view/9777 |
| Access Level: | acceso abierto |
| Palabra clave: | social responsibility deductible expenses responsabilidad social gastos deducibles |
| 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. |
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