Corporate social responsibility dispenses with Colombian tax benefits

• Main Authors: Jennifer Andrea Lemus Quintero, Fabián Alfredo Carrascal Delgado
• Format: Article
• Language: English
• Published: Universidad Francisco de Paula Santander Ocaña 2017-07-01
• Series: Revista Ingenio
• Subjects: tax benefits; ethics; responsibility; csr; sustainability
• Online Access: https://revistas.ufps.edu.co/index.php/ingenio/article/view/2137/2078

The following article aims to emphasize the concept of Corporate Social Responsibility, from foundations such as responsibility, ethics and sustainable development, and to demonstrate the incoherent relationship that the taxpayer of income tax, of a legal nature, has established between their practices and tax benefits in Colombia. No tax benefit has an impact on the adoption and application of corporate social responsibility, the mere fact of being regulated totally contradicts it in its nature. Establishing relationships between corporate social responsibility and tax benefits makes the company remain behind benefits in its tax burden, being increasingly prone to creating an unsustainable economic, social and environmental dependency. The review of the subject is qualitative and descriptive, the method used is deductive.