Corporate Social Responsibility at International School of Management

Flashcards and summaries for Corporate Social Responsibility at the International School of Management

Arrow Arrow

It’s completely free

studysmarter schule studium
d

4.5 /5

studysmarter schule studium
d

4.8 /5

studysmarter schule studium
d

4.5 /5

studysmarter schule studium
d

4.8 /5

Study with flashcards and summaries for the course Corporate Social Responsibility at the International School of Management

Exemplary flashcards for Corporate Social Responsibility at the International School of Management on StudySmarter:

Was ist green washing?

Exemplary flashcards for Corporate Social Responsibility at the International School of Management on StudySmarter:

Wie lautet die Definition von CSR?

Exemplary flashcards for Corporate Social Responsibility at the International School of Management on StudySmarter:

Nenne Beispiele für die Ansätze der ökonomischen Verantwortung eines Unternehmens.
This was only a preview of our StudySmarter flashcards.
Flascard Icon Flascard Icon

Millions of flashcards created by students

Flascard Icon Flascard Icon

Create your own flashcards as quick as possible

Flascard Icon Flascard Icon

Learning-Assistant with spaced repetition algorithm

Sign up for free!

Exemplary flashcards for Corporate Social Responsibility at the International School of Management on StudySmarter:

Nenne Beispiele für die Ansätze der ökologischen Verantwortung eines Unternehmens.

Exemplary flashcards for Corporate Social Responsibility at the International School of Management on StudySmarter:

Nenne Beispiele für die Ansätze der gesellschaftliche Verantwortung eines Unternehmens.

Exemplary flashcards for Corporate Social Responsibility at the International School of Management on StudySmarter:

We need income tax and VAT? 

Exemplary flashcards for Corporate Social Responsibility at the International School of Management on StudySmarter:

Why Taxation?

This was only a preview of our StudySmarter flashcards.
Flascard Icon Flascard Icon

Millions of flashcards created by students

Flascard Icon Flascard Icon

Create your own flashcards as quick as possible

Flascard Icon Flascard Icon

Learning-Assistant with spaced repetition algorithm

Sign up for free!

Exemplary flashcards for Corporate Social Responsibility at the International School of Management on StudySmarter:

 What is a tax?

Exemplary flashcards for Corporate Social Responsibility at the International School of Management on StudySmarter:

Compulsory contribution

Exemplary flashcards for Corporate Social Responsibility at the International School of Management on StudySmarter:

Taxes vs. fees/special contributions
 Why/when does the distinction matter?


Exemplary flashcards for Corporate Social Responsibility at the International School of Management on StudySmarter:

Taxes vs. fees/special contributions
 Social security contributions:

 Taxes or user fees?

This was only a preview of our StudySmarter flashcards.
Flascard Icon Flascard Icon

Millions of flashcards created by students

Flascard Icon Flascard Icon

Create your own flashcards as quick as possible

Flascard Icon Flascard Icon

Learning-Assistant with spaced repetition algorithm

Sign up for free!

Exemplary flashcards for Corporate Social Responsibility at the International School of Management on StudySmarter:

Main Taxes

Your peers in the course Corporate Social Responsibility at the International School of Management create and share summaries, flashcards, study plans and other learning materials with the intelligent StudySmarter learning app.

Get started now!

Flashcard Flashcard

Exemplary flashcards for Corporate Social Responsibility at the International School of Management on StudySmarter:

Corporate Social Responsibility

Was ist green washing?
„Etwas / ein Problem grün anstreichen.“

Corporate Social Responsibility

Wie lautet die Definition von CSR?
CSR umfasst die wirtschaftlichen, rechtlichen, ethischen und philanthropischen Erwartungen der Gesellschaft.

Corporate Social Responsibility

Nenne Beispiele für die Ansätze der ökonomischen Verantwortung eines Unternehmens.
- hoher Marktanteil - Kundenbindung - Anti-Korruptionsmaßnahmen

Corporate Social Responsibility

Nenne Beispiele für die Ansätze der ökologischen Verantwortung eines Unternehmens.
- Umweltmanagementsystem - Abfallmanagement - Green-IT

Corporate Social Responsibility

Nenne Beispiele für die Ansätze der gesellschaftliche Verantwortung eines Unternehmens.
- Work-Life-Balance - Gesundheitsschutz - Verantwortung für MA

Corporate Social Responsibility

We need income tax and VAT? 
- unconsumed wealth - pwr economic + political 
- redistribution - social prob
- symbolic
- regulatory
  • progressive income tax


Corporate Social Responsibility

Why Taxation?

Why Taxation?

 Everyday‘s life (and death)
 Politics
 Business
 Legal practice (not necessarily tax law practice)

Corporate Social Responsibility

 What is a tax?

 Economic perspective:
 any imposition of costs on individuals/firms by the government
e.g.: inflation, regulatory requirements
 Legal perspective:
 “Any required payments to government” ?
Under and over inclusive definition!

 OECD, Revenue Statistics 1965-2016, 2017:
“compulsory, unrequited payments to general government. They are
unrequited in that benefits provided by governments to taxpayers are not
normally allocated in proportion to their payments”
User fees not included
Taxes are designed as a means to fund general revenues

Corporate Social Responsibility

Compulsory contribution

Compulsory contribution: “monetary contribution unilaterally
imposed under public law which serves (at least in part) to raise
revenues and is payable to a public authority”
Penalties
Fees
Special contribution
Taxes
Such systematic distinction is more blurred in common law countries (e.g. US,
Shoe and Sebelius cases)

Corporate Social Responsibility

Taxes vs. fees/special contributions
 Why/when does the distinction matter?


Taxes vs. fees/special contributions
 Why/when does the distinction matter?

Taxes vs. fees/special contributions
 Why/when does the distinction matter?
 Domestic constitutional issue (see e.g. US Supreme Court, Sebelius)
 Application of double tax treaties
 Application of EU Law (see ECJ, de Ruyter)
 Application of EU Law vis a vis double tax treaties (see, ECJ, Derouin)
 Foreign tax credit
 Contractual issues
 Extradition issues
 Diplomatic immunity

Corporate Social Responsibility

Taxes vs. fees/special contributions
 Social security contributions:

 Taxes or user fees?

o Tax Court of Canada, Niemeijer v. R, judgement of 14 Dec 2009: foreign tax
credit for SSCs.
o ECJ, de Ruyter
o ECJ, Derouin

Corporate Social Responsibility

Main Taxes

 Income taxes:
 Individual income tax
 Corporate income tax
 Consumption taxes:
 Value Added Tax (VAT)/Goods and Service Tax (“GST”)
 Sales taxes
 Excise taxes
 Custom duties/tariffs
 Transaction taxes:
 Registration taxes
 Stamp duties
 Finacial transaction taxes
 Wealth taxes:
 Property taxes
 Inheritance and gift taxes

Sign up for free to see all flashcards and summaries for Corporate Social Responsibility at the International School of Management

Singup Image Singup Image

Corporate Finance at

Universität Passau

Corporate Finance at

Universität Münster

Corporate Governance at

Universität Duisburg-Essen

corporate finance at

Copenhagen Business School

corporate finance at

Devi Ahilya University of Indore

Similar courses from other universities

Check out courses similar to Corporate Social Responsibility at other universities

Back to International School of Management overview page

What is StudySmarter?

What is StudySmarter?

StudySmarter is an intelligent learning tool for students. With StudySmarter you can easily and efficiently create flashcards, summaries, mind maps, study plans and more. Create your own flashcards e.g. for Corporate Social Responsibility at the International School of Management or access thousands of learning materials created by your fellow students. Whether at your own university or at other universities. Hundreds of thousands of students use StudySmarter to efficiently prepare for their exams. Available on the Web, Android & iOS. It’s completely free.

Awards

Best EdTech Startup in Europe

Awards
Awards

EUROPEAN YOUTH AWARD IN SMART LEARNING

Awards
Awards

BEST EDTECH STARTUP IN GERMANY

Awards
Awards

Best EdTech Startup in Europe

Awards
Awards

EUROPEAN YOUTH AWARD IN SMART LEARNING

Awards
Awards

BEST EDTECH STARTUP IN GERMANY

Awards
X

StudySmarter - The study app for students

StudySmarter

4.5 Stars 1100 Rating
Start now!
X

Good grades at university? No problem with StudySmarter!

89% of StudySmarter users achieve better grades at university.

50 Mio Flashcards & Summaries
Create your own content with Smart Tools
Individual Learning-Plan

Learn with over 1 million users on StudySmarter.

Already registered? Just go to Login