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Impatto della RSI sull’evasione fiscale

Impatto della RSI sull’evasione fiscale

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:
9786209480713
66,91 €
IVA incluido
Disponible

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Sobre IBD

Questo libro analizza l’impatto della RSI sull’evasione fiscale delle imprese francesi (2011-2020). Esamina l’impatto delle dimensioni della RSI sull’evasione fiscale. I risultati empirici mostrano che l’elusione fiscale delle imprese, misurata dall’aliquota fiscale effettiva, dipende dalla natura delle loro attività di RSI. In particolare, i risultati indicano che una forte attività sociale è associata a un livello inferiore di elusione fiscale, mentre una forte attività nelle dimensioni ambientale e di governance è associata a un livello elevato di elusione fiscale.

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