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Putting the Sīack in corporate social responsibility: A multilevel theory of social change in Journal ofĪccounting and Public policy, 25(5), 574-595.Īguilera, R. Public policy, political connections,Īnd effective tax rates: Longitudinal evidence from Malaysia. Review of Quan3titative Finance and Accounting, 52(1), 105-158.Īdhikari, A., Derashid, C., & Zhang, H. Social performance in the UK listed firms: the relevance of non-linearity and lagĮffects. Journal of Renewable Energy Development, 9(1), 53-62.Īdegbite, E., Guney, Y., Kwabi, F. Geothermal Development: A Comparative Analysis in ASEAN. Volkswagen ex-CEO charged with fraud in dieselĮmissionsscandal. Incentives on CSR, this study proposes to improve government policies and improveĪaron Smith. Therefore, theĮstablishment of good corporate credit will help companies reduce tax costs and obtain Policies and convenient tax payment services. Higher credit ratings are more convenient for them to fully enjoy preferential tax Practice has proved that enterprises with
Taxation and other ministries, such as project approval, tax services, use of fiscal funds,įinancing and other 41 policy (Du, 2020). This kind ofĮnterprises can enjoy incentive measures implemented by the State Administration of
Obtain more convenient tax payment services from the tax authorities. Only convey information about the company's good reputation to the public, but also AnĮnterprise rated as A-level tax credit by the State Administration of Taxation can not The list ofĬompanies with a tax credit rating of A will be published regularly to the public. In 2014, China implemented the "Administrative Measures for Tax Credit (Trial)".Įnterprises are classified according to the tax credit rating (A, B, C, D). 5.3.2.2 Establishing good corporate credit is conducive to obtaining more incentive policies
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