The tax deductibility of corporate social responsibility.

      Аннотация: It has become evident that the South African government does not have the finances to take care of all its citizens, therefore the solution is for private companies to step in and help. However, in order to convince companies to offer their help, an incentive in their favour should apply. This has already started in the form of the Broad-Based Black Economic Empowerment Act, but it offers too little favour and is thus inadequate. This book explores the possibility that private companies should receive an advantage in the form of tax deductibility in order to convince them to partake in corporate social responsibility incentives, and finally concludes that this would be an ideal implementation in order to get companies involved with the public and to better the public's lives simultaneously.

Ключевые слова: corporate social responsibility, tax deductibility