Tax Non-avoidance as a Missing Piece of the Puzzle in the CSR Agenda in Poland

Hanna Filipczyk

doi:10.18778/1899-2226.18.4.07

Autor

Hanna Filipczyk Nicolaus Copernicus University in Torun, Faculty of Law and Administration, Department of Public Finance Law and Enodo Advisors

DOI:

https://doi.org/10.18778/1899-2226.18.4.07

Słowa kluczowe:

corporate social responsibility, empirical study, stakeholders, tax avoidance, tax compliance, tax law

Abstrakt

The commitment not to engage in tax avoidance – to refrain from using aggressive tax planning techniques – has not become part of the corporate social responsibility agenda in Poland. The purpose of this paper is to examine justificatory and explanatory reasons of that significant absence. The analysis unfolds in the following way. After setting out the necessary terminological background, I present main results of the limited empirical study of selected CSR documents, in order to substantiate the claim that tax avoidance is a theme absent from the CSR programs in Poland. Then I put forward the contention that this commitment should be included in such programs, as prima facie justified, and address a selection of objections that can be raised to defeat this contention. Finally, in the last section of the paper, I briefly comment on possible reasons of this absence and show how they elucidate the nature of CSR.

Bibliografia

Barker W.B., The Ideology of Tax Avoidance, “Loyola University Chicago Law Journal” 2009, No. 2, pp. 229–251.
Google Scholar

Bartkowiak G., Społeczna odpowiedzialność biznesu, Difin, Warsaw 2011.
Google Scholar

Bernatt M., Społeczna odpowiedzialność biznesu. Wymiar konstytucyjny i międzynarodowy. Wydawnictwo Naukowe Wydziału Zarządzania UW, Warsaw 2009.
Google Scholar

Christensen J., R. Murphy, The Social Irresponsibility of Corporate Tax Avoidance: Taking SCR to the Bottomline, “Development” 2004, No. 47(3), pp. 37–44.
Google Scholar DOI: https://doi.org/10.1057/palgrave.development.1100066

Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions “A renewed EU strategy 2011–14 for Corporate Social Responsibility (CSR)”, 25 October 2011, Brussels, COM(2011) 681 final.
Google Scholar

Dobre praktyki spółek notowanych na GPW, Warsaw Stock Exchange, http://www.corp-gov.gpw.pl/publications.asp
Google Scholar

Donaldson T., L.E. Preston, The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications, “The Academy of Management Review” 1995, Vol. 20, No. 1, January, pp. 66–91.
Google Scholar DOI: https://doi.org/10.5465/amr.1995.9503271992

Dowling G.H., The Curious Case of Corporate Tax Avoidance: Is It Socially Irresponsible? “Journal of Business Ethics” 2014, No. 124, pp. 173–184.
Google Scholar DOI: https://doi.org/10.1007/s10551-013-1862-4

European Commission, “Green Paper Promoting a European Framework for Corporate Social Responsibility”, Brussels 2001, COM 366.
Google Scholar

Filipczyk H., Why is Tax Avoidance Immoral? Ethics, Metaethics and Taxes (October 27, 2014). Available at SSRN: http://ssrn.com/abstract=2515557
Google Scholar DOI: https://doi.org/10.2139/ssrn.2515557

Fisher J.M., Fairer Shores: Tax Havens, Tax Avoidance, and Corporate Social Responsibility, “Boston University Law Review” 2014, no 1, pp. 337–365.
Google Scholar

Friedman M., The Social Responsibility of Business is to Increase its Profits, “New York Times”, September 13, 1970.
Google Scholar

Gonzalez-Perez M.A., Corporate Social Responsibility and International Business: A Conceptual Overview [in:] International Business, Sustainability and corporate Social Responsibility, ed. L. Leonard, M.A. Gonzalez-Perez, Emerald Group Publishing Limited, 2013.
Google Scholar

Hasseldine J., G. Morris, Corporate social responsibility and tax avoidance: A comment and reflection, “Accounting Forum” 2012, Vol. 37, No. 1, pp. 1–14 doi:/10.1016/j.ac-cfor.2012.05.001.
Google Scholar DOI: https://doi.org/10.1016/j.accfor.2012.05.001

Lewicka-Strzałecka A., Odpowiedzialność moralna w życiu gospodarczym, Wydawnictwo IFiS PAN, Warsaw 2006.
Google Scholar

Lulewicz-Sas A., Corporate social responsibility versus social irresponsibility. Theory ap-proach [in:] Corporate Social Responsibility, ed. A. Lulewicz-Sas, Agencja Wydawnicza Ekopress Bialystok, Bialystok 2013.
Google Scholar

McBarnet D., Corporate social responsibility beyond law, through law, for law [in:] The New Corporate Accountability: corporate social responsibility and the law, eds. D. McBarnet, A. Voiculescu, T. Campbell, Cambridge University Press, Cambridge 2007.
Google Scholar

Mullerat R., International Corporate Social Responsibility, Wolters Kluwer 2010.
Google Scholar

National Reform Programme. Europe 2020. CSR Corporate Social Responsibility in Poland, Ministry of Economy, http://www.mg.gov.pl/files/upload/10892/CSR_ENG.pdf
Google Scholar

Ocena stanu wdrażania standardów społecznej odpowiedzialności biznesu. Raport, Polish Agency for Enterprise Development (PARP) in cooperation with MillwardBrown SMG/KRC and PwC, December 9, 2011, http://www.ewaluacja.gov.pl/Wyniki/Documents/Ocena_stanu_wdrazania_standardow_spolecznej_odpowiedzialnosci_biznesu_13022013.pdf
Google Scholar

Odpowiedzialny biznes – perspektywa lokalna, Forum Rozwoju Filantropii w Polsce, April 3, 2013, http://www.filantropia.org.pl/csr/file/72-odpowiedzialny-biznes-perspektywa-lokalna
Google Scholar

OECD Guidelines for Multinational Enterprises, 2011 edition, http://www.oecd.org/corporate/mne/
Google Scholar

Ostas D.T., Cooperate, Comply or Evade? A Corporate Executive’s Social Responsibilities with Regard to Law, “American Business Law Journal” 2004, Vol. 41, Issue 4, Summer, pp. 559–594.
Google Scholar DOI: https://doi.org/10.1111/j.1744-1714.2004.04104004.x

Preuss L., Tax avoidance and corporate social responsibility: you can’t do both, or can you?, “Corporate Governance” 2010, Vol. 10, No. 4, pp. 365–374.
Google Scholar DOI: https://doi.org/10.1108/14720701011069605

Questionnaire for enterprises concerning implementation of the OECD Guidelines for Multinational Enterprises, Polish Information and Foreign Investment Agency (PAIiZ), http://www.paiz.gov.pl/kpk_oecd/program_wdrazam_wytyczne_odpowiedzialny_biznes
Google Scholar

Questinnaire for enterprises RESPECT Index 2014, VII Edycja, Warsaw Stock Exchange (GPW) in cooperation with Deloitte, http://www.odpowiedzialni.gpw.pl/
Google Scholar

Raport 2013. Odpowiedzialny biznes w Polsce. Dobre praktyki, Forum Odpowiedzialnego Biznesu, http://odpowiedzialnybiznes.pl/publikacje/raport-odpowiedzialny-biznes-w-polsce-2013-dobre-praktyki/
Google Scholar

Raport z badania 2012. Największe polskie firmy a CSR, Fundacja Centrum CSR PL, April 4, 2013, http://screening.centrumcsr.pl/images/files/raport_finall_screening_small_1.pdf
Google Scholar

Sikka ., Smoke and Mirrors: Corporate Social Responsibility and Tax Avoidance, “Accounting Forum” 2010, No. 34, pp. 153–168.
Google Scholar DOI: https://doi.org/10.1016/j.accfor.2010.05.002

Trendy CSR 2014, Forum Odpowiedzialnego Biznesu, http://odpowiedzialnybiznes.pl/publikacje/polski-csr-rozwoj-czy-stagnacja-trendy-csr-2014/
Google Scholar

VIII Ranking Odpowiedzialnych Firm 2014, Dziennik Gazeta Prawna and Forum Odpowiedzialnego Biznesu, April 28, 2014, http://odpowiedzialnybiznes.pl/wp-content/uplo-ads/2014/04/CSR_2014_dodatek1.pdf
Google Scholar

Zadroga A., Podatki z perspektywy katolickiej nauki społecznej, “Annales. Etyka w Życiu Gospodarczym” 2013, Vol. 16, pp. 159–169.
Google Scholar DOI: https://doi.org/10.18778/1899-2226.16.11

Zarządzanie ryzykiem w procesie zrównoważonego rozwoju biznesu. Podręcznik dla dużych i średnich przedsiębiorstw, T. Gasiński, S. Pijanowski for the Ministry of Economy, http://www.csr.szczecin.pl/images/stories/zarzdzanie_ryzykiem_w_procesie_zrwnowaonego_rozwoju_biznesu.pdf
Google Scholar