• Samuel O. IdowuEmail author
Part of the CSR, Sustainability, Ethics & Governance book series (CSEG)


Considering, for example, Carroll’s influential view of corporate social responsibility (CSR) as encompassing the economic, legal, ethical, and discretionary responsibilities that a firm has to its stakeholders [1], it is not difficult to establish connections between taxation and CSR, albeit conflicting ones. From the economical perspective, the reduction of a company’s tax burden improves its profitability and increases shareholder wealth. From the society’s point of view, taxes are indispensable in supporting governmental social programs (such as education, public health care, public transport, among many others). Hence, from a broad CSR perspective, the tax strategy of a corporation can be viewed either positively or negatively.


Corporate Social Responsibility Corporate Governance Trade Union Supervisory Board Total Quality Management 
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Copyright information

© Springer International Publishing Switzerland 2015

Authors and Affiliations

  1. 1.LondonUK

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