CORPORATE SOCIAL RESPONSIBILITY AS A TAX COMPLIANCE STRATEGY: A LEGAL AND ETHICAL ANALYSIS IN ECUADOR
DOI:
https://doi.org/10.56124/corporatum-360.v7i14.007Keywords:
social responsibility, corporate social responsibility, ethics, tax complianceAbstract
This paper examines the role of Corporate Social Responsibility (CSR) as a strategy to promote tax compliance in Ecuador, where transparency and ethical commitment from companies are critical aspects for public perception of tax fairness. Aiming to analyze the opportunities and challenges of integrating CSR into Ecuador's tax regulations, a qualitative methodology based on the Delphi method was used, involving 15 experts in tax law and CSR. The participants provided their perspectives on the legal and ethical implications of CSR in the tax field, reaching a consensus on several key aspects. The results highlight that CSR can enhance tax transparency and improve the relationship between the private sector and the state, although the current tax regulations lack specific incentives to encourage these practices. Experts indicated that implementing tax benefits for companies that engage in CSR and publish transparency reports could increase compliance and boost public trust. The conclusions point to the need for a tax reform that incentivizes CSR as part of an ethical and transparent tax compliance model. Additionally, the study raises questions regarding the supervision of these incentives and their progressive implementation, providing a solid foundation for future research within the Latin American context. In summary, this article offers a comprehensive view and proposes a regulatory path to consolidate a more inclusive and responsible tax system in Ecuador.
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