Corporate Social Responsibility and Strategic Tax Behavior — Comment on the paper by Reuven S. Avi-Yonah

Professor Avi-Yonah addresses two questions: “First, from the perspective of the corporation, should the corporation cooperate and pay the corporate tax, or should it engage in ‘strategic’ tax behavior designed to minimize or eliminate its corporate tax burden? Second, from the perspective of the state, should the state use the corporate tax just to raise revenue, or should it also try to use it as a regulatory tool to steer corporate behavior in directions that it deems beneficial to society?” This comment is only directed towards the first question — which really is an important and highly topical question in global commercial environment.1