The Strong Relationship between Taxation and Corporate Social Responsibility of Multinational Enterprises

Abstract

Aggressive tax planning is commonly used amongst multinational companies. Given that, this paper has as research subject the corporations taxation and, in order to advance in the discussions, it was necessary to verify the existence of a nexus between transnational corporations and the State. Negative practices, such as the absence of tax payment, or even its diminished pay, affects the concretization of fundamental rights and it becomes essential to analyze the existence of a fundamental duty to contribute having the solidarity as its justification. Thus, it is necessary to expose the constitutional idea of corporate social responsibility as a path to embrace good practices in the business industry. Social tax adequacy was used as instrument to comprehend tax planning and, therefore, prevent tax evasion. Bibliographical research, such as doctrines, jurisprudence, legislation and articles were essential to discover measures to cohabit such actions, using approach method, specifically the inductive-deductive form. It is concluded that the social tax adjustment is a new interpretive canon for the current reality, besides that the fundamental duty to pay tax is constitutional subterfuge, due to the realization of tax principles such as solidarity and capacity.