Social responsibility: A gift or a necessary expense? Between good corporate governance and the determination of income tax

Authors

  • Mónica Benites Mendoza Pontificia Universidad Católica del Perú https://orcid.org/0000-0002-3920-5121

    Abogada por la Pontifica Universidad Católica del Perú, con estudios concluidos en la Maestría de Derecho Constitucional y con una licenciatura en Educación. Socia del Estudio Benites & Abogados. Correo electrónico: benites@benitesabogados.com.pe

DOI:

https://doi.org/10.18800/derechopucp.201401.011

Keywords:

social responsibility, deductible expenses

Abstract

This paper seeks to contribute, through discussion, to the issue of costs related to social responsibility, a matter that has recently gained importance. In that sense, our intention is to examine to what extent such costs meet the criterion of causation, a necessary requirement to be deductible.

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Published

2014-07-30

How to Cite

Benites Mendoza, M. (2014). Social responsibility: A gift or a necessary expense? Between good corporate governance and the determination of income tax. Derecho PUCP, (72), 241–252. https://doi.org/10.18800/derechopucp.201401.011

Issue

No. 72 (2014): Tax Law: Internationalization and Trends

Section

Main Section

License

Copyright (c) 2016 Derecho PUCP

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.