An Empirical Study of Corporate Social Responsibility and Fiscal Policy:-Taking tax credit and donation deductions as Examples

• Main Authors: Yu-ChiaChang, 張祐嘉
• Other Authors: Shih-Chieh Fang
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/6385bm

碩士 === 國立成功大學 === 企業管理學系碩士在職專班 === 102 === Practically, up to present studies on corporate social responsibility and fiscal policy concerning taxation mainly lay emphasis on the connection between corporate social responsibility and tax planning, or on the tax-saving effect brought by practicing corporate social responsibility. However, with overlooking the role of public finance in these dimensions: “How should public finance trigger or assist the corporate action?” “How should one evaluate the effect of policy implementation?” “How should the role of public finance provide appropriate policies according to the nature of the corporations in order to achieve the maximum of social total welfare?” those studies fail to discuss policy strategy and its effect so as to undergo policy adjustment or alteration and to efficiently interpret the role of public finance. This study is to cling to the economic essence of profit-seeking corporations, to position the point of application of fiscal policy, to develop “the circulation of strategic corporate social responsibility as well as the interactive model of public fiscal policy”, and to discuss whether it is possible, via the profit-orientated motivation of corporations and under the induction of relevant policies, to achieve the enhancement of corporate social value and, through charitable activities as corporate donation and with the induction and assistance of fiscal policies, to further achieve economic performance, create the diffusion and circulation of corporate social responsibility, and bring the role of public fiscal policy into full play. According to the empirical results of relevant data under the model this study has developed, by adopting corporations’ profit-orientated motivation as incentive, employing the policy of investment tax credit as a supplement to corporations’ R＆D expenditures is beneficial to the realization of corporate social value. Furthermore, the results show that implementing the fiscal policy of donation deductions for corporate donations also has a positive influence on the economic performance of corporations.