ABSTRACT

Corporate Social Responsibility (CSR) has become a business value in the last years. There is a settled idea that business, to generate profits, in addition to taking appropriate decisions, must behave ethically. This fact turns out to be even more important in the setting of the current economic crisis. CSR becomes now more necessary than ever.

In accordance with public interests at skate, there is a need for public policy incentives for CSR. One of the issues that raise more questions in the CSR debate is the possibility of tax incentives for socially responsible companies. This is an important matter, and its setting should be addressed once the legal framework for this responsibility is previously regulated. Some other important aspects such as its concept or profiles, or a new design for a public accreditation model of CSR must be also taken into account. It would not make much sense to establish a tax incentive to CSR without previously defining its content. Moreover, there should be an organization that, in one hand, could be responsible for CRS, and on the other hand, could certify its fullfilment by the companies.

Once taken up and completed the task of regulating the legal framework of CSR we believe that the legislature could establish tax incentives in the different state, local and regional taxes that nowadays fall upon the company.

In the present communication, we try to analyze the possible tax incentives to CSR, also bearing in mind its relevance to European Union law, in particular its relevance to the limitations contained in Article 87 of the European Community Foundation Treaty. For study in depth this issue, we have observed that CSR encompasses many facets that shape the company’s commitment to social welfare. We mean business investment in research and development, environmental protection, employment or training for workers, to name a few. In all these cases, the European Commission has stated that tax incentives for socially responsible investments are compatible with the Common Market.

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