Annales. Etyka w życiu gospodarczym / Annales. Ethics in Economic Life 2015 Vol. 18, No. 4, December 2015, 111–127 doi: http://dx.doi.org/10.18778/1899-2226.18.4.07
Hanna Filipczyk
Nicolaus Copernicus University in Torun, Faculty of Law and Administration, Department of Public Finance Law and Enodo Advisors
e-mail: hannapatrycja@wp.pl, hanna.filipczyk@enodo.pl
Tax Non-avoidance as a Missing Piece of the Puzzle in the CSR Agenda in Poland
Abstract
The commitment not to engage in tax avoidance – to refrain from using aggressive tax planning techniques – has not become part of the corporate social responsibility agenda in Poland. The purpose of this paper is to examine justificatory and explan- atory reasons of that significant absence.
The analysis unfolds in the following way. After setting out the necessary ter- minological background, I present main results of the limited empirical study of selected CSR documents, in order to substantiate the claim that tax avoidance is a theme absent from the CSR programs in Poland. Then I put forward the contention that this commitment should be included in such programs, as prima facie justified, and address a selection of objections that can be raised to defeat this contention.
Finally, in the last section of the paper, I briefly comment on possible reasons of this absence and show how they elucidate the nature of CSR.
Keywords: corporate social responsibility, empirical study, stakeholders, tax avoidance, tax compliance, tax law
JEL Classification: H26, M14, M48
