3054
International institutions have discussed the need for greater achievements in the field of corporate social responsibility. From this perspective they examine the role that may be played by environmental tax incentives in the promotion of CSR. However, this paper analyzes how the global economic si...
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| Autor principal: | |
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| Formato: | Artículo publishedVersion |
| Lenguaje: | Español |
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Universidad de Buenos Aires. Facultad de Derecho. Departamento de Publicaciones
2013
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| Acceso en línea: | http://www.derecho.uba.ar/publicaciones/pensar-en-derecho/revistas/3/incentivos-fiscales-ambientales-y-responsabilidad-empresarial.pdf http://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=pensar&cl=CL1&d=HWA_3054 https://repositoriouba.sisbi.uba.ar/gsdl/collect/pensar/index/assoc/HWA_3054.dir/3054.PDF |
| Aporte de: |
| Sumario: | International institutions have discussed the need for greater achievements in the field of corporate social responsibility. From this perspective they examine the role that may be played by environmental tax incentives in the promotion of CSR. However, this paper analyzes how the global economic situation determines both the focus and any progress that may arise in the field of CSR. It should also be noted that, in the European Union, state aid regulations limit the adoption of tax benefits for environmental protection because they can affect tax competition between states. |
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