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Theoretical and Applied Economics
No. 4 / 2012 (569)

Study Regarding Fiscal Policy – Corporative Social Responsibility Correlation

Georgeta VINTILĂ
Bucharest Academy of Economic Studies
Ștefan Daniel ARMEANU
Bucharest Academy of Economic Studies
Bucharest Academy of Economic Studies
Maricica MOSCALU
Bucharest Academy of Economic Studies
Bucharest Academy of Economic Studies

Abstract. In the context of globalization, the lack of stability of the production factors raises a public issue regarding the corporation’s implications in social responsibility actions. Thus, the fiscal policy promoted by corporations can and will influence corporate social responsibility actions and the fiscal aggression can be considered socially irresponsible, through costs associated to fiscal obligations nonpayments. Starting from different controversies about the correlation fiscal policy-corporative social responsibility, regarded both from the corporation or state point of view, the authors are trying to formulate their own opinion about this correlation upon a Romanian sample.

Keywords: fiscal policy; corporate social responsibility; fiscal aggressiveness; corporation.

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