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Impacto da RSE na evasão fiscal

Impacto da RSE na evasão fiscal

Amel SALAH

66,91 €
IVA incluido
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Editorial:
KS OmniScriptum Publishing
Año de edición:
2025
Materia
Gestión y técnicas de gestión
ISBN:
9786209483271
66,91 €
IVA incluido
Disponible

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Sobre IBD

Este livro explora o impacto da RSE na evasão fiscal das empresas francesas (2011-2020). Examina o impacto das dimensões da RSE na evasão fiscal. Os resultados empíricos mostram que a evasão fiscal das empresas, medida pela taxa de imposto efectiva, depende da natureza das suas actividades de RSE. Em particular, as nossas conclusões indicam que uma forte atividade social está associada a um menor nível de evasão fiscal, enquanto uma forte atividade nas dimensões ambiental e de governação está associada a um elevado nível de evasão fiscal.

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