CSR and development, 380 ; Tax and development, 381 ; Corporate tax strategies and government revenue, 382 ; Should CSR address tax issues?, 386 ; CSR and taxation in practice, 388 ; What would a responsible tax strategy involve?, 390 ; Conclusion, 392
This article explores and critically examines the connections between tax and development on the one hand and tax and corporate social responsibility (CSR) on the other.