{"id":8993,"date":"2014-08-19T15:17:00","date_gmt":"2014-08-19T15:17:00","guid":{"rendered":"http:\/\/obegef.pt\/wordpress\/?p=8993"},"modified":"2014-10-29T22:41:07","modified_gmt":"2014-10-29T22:41:07","slug":"31-working-paper","status":"publish","type":"post","link":"https:\/\/obegef.pt\/wordpress\/?p=8993","title":{"rendered":"31# Working Paper"},"content":{"rendered":"\n\n\n
\"wp031\"<\/a><\/td>\nAutor:<\/strong> Manuel Castelo Branco
\nT\u00edtulo: <\/strong>Comportamento fiscal e responsabilidade social das empresas
\nEditor:<\/strong>\u00a0Edi\u00e7\u00f5es H\u00famus & OBEGEF
\nData:<\/strong>\u00a02014,Ago
\nP\u00e1ginas:\u00a0<\/strong>21
\n\u00a9: Observat\u00f3rio de Economia e Gest\u00e3o de Fraude
\n<\/strong><\/strong>Formato ficheiro:<\/strong>\u00a0pdf (portable document format)
\nDimens\u00e3o: <\/strong>180 kb
\nSolicita\u00e7\u00e3o:<\/strong>\u00a0Transmita-nos<\/a>\u00a0a sua opini\u00e3o sobre este trabalho.
\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(Carregue na imagem para importar o livro)<\/p>\n

Resumo:<\/strong>\u00a0<\/strong><\/p>\n

\"texto<\/a>Explora-se neste texto a rela\u00e7\u00e3o entre o comportamento fiscal das empresas e a sua responsabilidade social. Sublinham-se as consequ\u00eancias negativas, nomeadamente para as na\u00e7\u00f5es, dos comportamentos fiscais agressivos, tais como a evas\u00e3o e a fraude fiscais. Argumenta-se que as consequ\u00eancias sociais da prossecu\u00e7\u00e3o generalizada pelas empresas de objetivos de minimiza\u00e7\u00e3o das suas cargas fiscais tornam o seu comportamento fiscal uma quest\u00e3o de assun\u00e7\u00e3o de responsabilidade social por parte delas. Mais ainda, defende-se que, qualquer que seja a vis\u00e3o da empresa adotada, levar a cabo estrat\u00e9gias concebidas apenas para minimizar a carga fiscal n\u00e3o \u00e9 coerente com a no\u00e7\u00e3o de responsabilidade social das empresas.<\/p>\n


\n<\/a>\"Texto<\/a>This paper explores the relation between the tax behaviour of corporations and their social responsibility. The negative consequences of corporate tax avoidance and evasion are highlighted, namely those affecting nations. The pernicious social consequences of the generalized use of tax minimization strategies by corporations make their tax behaviour a matter of business assumption of social responsibilities. Moreover, whatever the vision of the corporation one upholds, strategies conceived by corporations with the sole purpose of minimizing their tax burden are considered to be incoherent with the notion of corporate social responsibility.<\/p>\n

\u00a9 Direitos de autor<\/strong>:<\/p>\n

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 <\/p>\n","protected":false},"excerpt":{"rendered":"

Autor: Manuel Castelo Branco T\u00edtulo: Comportamento fiscal e responsabilidade social das empresas Editor:\u00a0Edi\u00e7\u00f5es H\u00famus & OBEGEF Data:\u00a02014,Ago P\u00e1ginas:\u00a021 \u00a9: Observat\u00f3rio de Economia e Gest\u00e3o de Fraude Formato ficheiro:\u00a0pdf (portable document format) Dimens\u00e3o: 180 kb Solicita\u00e7\u00e3o:\u00a0Transmita-nos\u00a0a sua opini\u00e3o sobre este trabalho.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[71],"tags":[],"class_list":["post-8993","post","type-post","status-publish","format-standard","hentry","category-working-papers-publicacoes"],"_links":{"self":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/8993","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8993"}],"version-history":[{"count":6,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/8993\/revisions"}],"predecessor-version":[{"id":13483,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/8993\/revisions\/13483"}],"wp:attachment":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8993"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8993"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8993"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}