Corporate social responsibility (CSR) and tax incentives: the case of Tunisian companies

Purpose This paper aims to investigate the question concerning whether tax incentives motivate companies to be socially responsible. This study, specifically, examines the impact of tax incentives for corporate social responsibility (CSR) on the societal practices of Tunisian companies. Design/metho...

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Veröffentlicht in:	Journal of financial reporting & accounting 2022-07, Vol.20 (3/4), p.639-666
Hauptverfasser:	Kacem, Henda, Brahim Omri, Mohamed Ali
Format:	Artikel
Sprache:	eng
Schlagworte:	Consumer relations Developing countries LDCs Social responsibility Society Tax benefits Tax incentives
Online-Zugang:	Volltext
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