تأثير المسؤولية الاجتماعية على الرفع من الوفاء بالالتزامات الضريبة للشركات

Abstract EN

Social responsibility is one of the most important developments in the business world, as a result of the pressures of stakeholders and the development of the concept of the institution.

It is eminent, therefore, to consider this latter not just an economic organization whose goal is to achieve financial returns for its own but also a social organization that must serve the community in which it is active and exploiting its natural and human resources.

In the same context, the payment of taxes is not considered a cost to the institution or as an economic resource for the state treasury.

It is a social contribution by which institutions contribute to improve the services provided to society.

For that reason, and on this basis, the obligation to pay taxes has become more than just a legal obligation and has been seen as a corporate social responsibility indicator.