Professional paper
Legislative role in encouraging corporate social responsibility practice of legal entities in the context of donations
Antea Janković
orcid.org/0000-0002-5217-3275
; Visoka škola za menadžment i dizajn Aspira
Mara Tokić
; Visoka škola za menadžment i dizajn Aspira
Abstract
Since the concept of corporate social responsibility is of growing importance in today’s business organizations (Kotler, P. and Lee, N., 2011), the question arises as to how this concept affects external and internal stakeholders of profit-oriented organizations. The Republic of Croatia has implemented strategic and legal documents that serve as guidelines for the application of corporate social responsibility in practice. The analysis of the income tax law, the value added tax law and tax regulation of food donations will show the state of the existing Croatian legislation in the field of socially responsible business of profit-oriented organizations. The aim of this paper is to present legal regulations in the realization of tax relief in the context of donations made by legal entities for non-profit purposes to nonprofit civil society organizations.
Keywords
corporate social responsibility, donations, tax reliefs
Hrčak ID:
286696
URI
Publication date:
30.6.2022.
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