The tax dimension of corporate social responsibility, including recognising CSR expenses in income tax settlements

Purpose: The article presents the scope of disclosed information relating to tax issues in non-financial reports, including corporate social responsibility (CSR) expenses and how they are recognised when settling corporate income tax.Methodology/approach: Firstly, based on a study of the literature...

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Bibliographic Details

Published in:	Zeszyty Teoretyczne Rachunkowości
Main Author:	Mariusz Karwowski
Format:	Article
Language:	English
Published:	Rada Naukowa SKwP 2023-09-01
Subjects:	corporate social responsibility CSR expenses corporate income tax non-financial reporting
Online Access:	http://ztr.skwp.pl/gicid/01.3001.0053.7694