This article intends to explore the emerging concept of Fiscal Responsibility (FR). There is an on-going debate about what are companies responsible for, the reasons and the limits for this responsibility. And while the social awareness for this issue increases it is not clear whether corporate tax dealings can be articulated into the wider realm of Corporate Social Responsibility (CSR).
ZICARI, A. and RENOUARD, C. (2018). A Forgotten Issue? The Absence of Corporate Tax Issues in the CSR Debate. In: The Critical State of Social Responsibility in Europe. 1st ed. Emerald, pp. 243-259.