Corporate social responsibility dispenses with Colombian tax benefits
The following article aims to emphasize the concept of Corporate Social Responsibility, from foundations such as responsibility, ethics and sustainable development, and to demonstrate the incoherent relationship that the taxpayer of income tax, of a legal nature, has established between their practi...
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| Format: | Article |
| Language: | English |
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Universidad Francisco de Paula Santander Ocaña
2017-07-01
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| Series: | Revista Ingenio |
| Subjects: | |
| Online Access: | https://revistas.ufps.edu.co/index.php/ingenio/article/view/2137/2078 |
| _version_ | 1818932365666287616 |
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| author | Jennifer Andrea Lemus Quintero Fabián Alfredo Carrascal Delgado |
| author_facet | Jennifer Andrea Lemus Quintero Fabián Alfredo Carrascal Delgado |
| author_sort | Jennifer Andrea Lemus Quintero |
| collection | DOAJ |
| description | The following article aims to emphasize the concept of Corporate Social Responsibility, from foundations such as responsibility, ethics and sustainable development, and to demonstrate the incoherent relationship that the taxpayer of income tax, of a legal nature, has established between their practices and tax benefits in Colombia. No tax benefit has an impact on the adoption and application of corporate social responsibility, the mere fact of being regulated totally contradicts it in its nature. Establishing relationships between corporate social responsibility and tax benefits makes the company remain behind benefits in its tax burden, being increasingly prone to creating an unsustainable economic, social and environmental dependency. The review of the subject is qualitative and descriptive, the method used is deductive. |
| first_indexed | 2024-12-20T04:31:20Z |
| format | Article |
| id | doaj.art-82d31e486a4747caa49de93cd523dd0b |
| institution | Directory Open Access Journal |
| issn | 2011-642X 2389-864X |
| language | English |
| last_indexed | 2024-12-20T04:31:20Z |
| publishDate | 2017-07-01 |
| publisher | Universidad Francisco de Paula Santander Ocaña |
| record_format | Article |
| series | Revista Ingenio |
| spelling | doaj.art-82d31e486a4747caa49de93cd523dd0b2022-12-21T19:53:23ZengUniversidad Francisco de Paula Santander OcañaRevista Ingenio2011-642X2389-864X2017-07-0113 Edición Regular18595https://doi.org/10.22463/2011642X.2137Corporate social responsibility dispenses with Colombian tax benefitsJennifer Andrea Lemus Quintero0https://orcid.org/0000-0003-1853-3895Fabián Alfredo Carrascal Delgado1https://orcid.org/0000-0003-0229-5087Universidad Francisco de Paula Santander OcañaUniversidad Industrial de SantanderThe following article aims to emphasize the concept of Corporate Social Responsibility, from foundations such as responsibility, ethics and sustainable development, and to demonstrate the incoherent relationship that the taxpayer of income tax, of a legal nature, has established between their practices and tax benefits in Colombia. No tax benefit has an impact on the adoption and application of corporate social responsibility, the mere fact of being regulated totally contradicts it in its nature. Establishing relationships between corporate social responsibility and tax benefits makes the company remain behind benefits in its tax burden, being increasingly prone to creating an unsustainable economic, social and environmental dependency. The review of the subject is qualitative and descriptive, the method used is deductive.https://revistas.ufps.edu.co/index.php/ingenio/article/view/2137/2078tax benefitsethicsresponsibilitycsrsustainability |
| spellingShingle | Jennifer Andrea Lemus Quintero Fabián Alfredo Carrascal Delgado Corporate social responsibility dispenses with Colombian tax benefits Revista Ingenio tax benefits ethics responsibility csr sustainability |
| title | Corporate social responsibility dispenses with Colombian tax benefits |
| title_full | Corporate social responsibility dispenses with Colombian tax benefits |
| title_fullStr | Corporate social responsibility dispenses with Colombian tax benefits |
| title_full_unstemmed | Corporate social responsibility dispenses with Colombian tax benefits |
| title_short | Corporate social responsibility dispenses with Colombian tax benefits |
| title_sort | corporate social responsibility dispenses with colombian tax benefits |
| topic | tax benefits ethics responsibility csr sustainability |
| url | https://revistas.ufps.edu.co/index.php/ingenio/article/view/2137/2078 |
| work_keys_str_mv | AT jenniferandrealemusquintero corporatesocialresponsibilitydispenseswithcolombiantaxbenefits AT fabianalfredocarrascaldelgado corporatesocialresponsibilitydispenseswithcolombiantaxbenefits |