THE TAX DIMENSION OF CORPORATE SOCIAL RESPONSIBILITY, INCLUDING RECOGNISING CSR EXPENSES IN INCOME TAX SETTLEMENTS

The tax dimension of corporate social responsibility, including recognising CSR expenses in income tax settlements

Purpose: The article presents the scope of disclosed information relating to tax issues in non-financial reports, including corporate social responsibility (CSR) expenses and how they are recognised when settling corporate income tax.Methodology/approach: Firstly, based on a study of the literature and legal regulations, the tax issues under CSR ar

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Numerical investigation on structure optimization and heat transfer of a phase change accumulator based on changing eccentricity and fin parameters

In the contemporary era, the scarcity and strain of energy resources, combined with the pursuit of their efficient utilization, have posed critical challenges to the global community.Energy storage technology provides a solution to defer the utilization of heat or cold, thus tackling the root cause of energy shortages.Significantly, the integration

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