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The existing literature documents mixed evidence toward the association between corporate social responsibility (CSR) and corporate tax planning (e.g., Davis, Guenther, Krull, & Williams, 2016; Hoi, Wu, & Zhang, 2013). In this study, I aim to identify a causal relationship between CSR and tax planning, leveraging the staggered adoptions of constituency statutes in US states, which is a plausibly exogenous shock to firms' emphasis on their social responsibility. In general, the statutes permit firm directors to consider the interests of all constituents when making business decisions, including those who benefit from firms paying their fair share of income taxes. Thus, the adoption of the statutes raises the importance of firms' social responsibility in paying income taxes. Employing a staggered difference-in-differences (DiD) method, I find that firms incorporated in states that have adopted constituency statutes exhibit significantly higher effective tax rates (ETRs) based on current tax expense. This causal relationship suggests that managers, with the legitimacy to consider the social impact of tax avoidance, become less aggressive in tax planning. I further find that the effect of adoption is stronger for financially unconstrained firms and firms in retail businesses, where the demand (cost) for tax avoidance is lower (higher). Finally, I show that my main results are driven by firms located in states with a high sense of social responsibility and firms with high levels of tax avoidance prior to the adoption. Overall, the findings in this chapter contribute to the literature by delineating a negative causal relationship between CSR and tax avoidance and identifying a positive social impact brought by the passage of constituency legislation.

Community-based tourism (CBT) is known as a strong strategy and tool to promote community development and conservation of natural resources through its various virtues in both developing and developed economies. Local people's active and functional participation is considered as the focal point in CBT practice and development. However, their functional participation doesn't always come instinctively; rather, it requires proper extrinsic and intrinsic motivation in the form of both tangible and intangible, which ultimately help them to influence their behavior and pursuit of goals that may ensure their participation in CBT and to receive various benefits. These benefits are linked to the sustainability of CBT development including community development. Therefore, strategic CBT planning and its implementation are essential to ensure sustainable CBT which can also safeguard the link between the local community people and their guests as well as other stakeholders including internationals to facilitate local community development. This chapter focuses on various theories and concepts of motivation from various fields of research, and efforts have been taken to apply those in the field of CBT development to explore its optimum potential for the sake of human welfare. Moreover, attempts have been taken to use various CBT initiatives in Bangladesh to relate these theories and concepts to evaluate these initiatives as well as to provide some suggestive measures to improve the performance of CBT and to facilitate more community development as a whole.

Multinational enterprises (MNEs) are increasingly seeking to demonstrate their commitment to sustainability and inclusiveness within the societies they operate in, often by highlighting the amount of tax they pay. The author proposes to summarize channels through which tax impacts the achievement of sustainable development goals (SDGs) and analyze them in relation to a single goal, SDG 10 (reduced inequalities) in a single region (the Central and Eastern Europe, CEE). The impact of tax is often ambivalent, but above all it is hard to quantify as there are many stakeholders involved and corporations still tend to disguise their internal information. The author analyzes MNEs’ operations in the CEE region to better understand how reporting standards influence the achievement of SDG 10, focusing on country-by-country reporting (CbCR) and non-financial reporting of European banks and other corporations who publish CbCR on a voluntary basis. The authors perform a quantitative analysis of CbCR data and a qualitative investigation of 201 non-financial reports by 30 MNEs. From the theoretical viewpoint, this research may help to construct a framework to evaluate the tax impact of a given company. Given that, this chapter also outlines why and how it can be beneficial for MNEs to publish voluntary reports it can also serve to motivate increased voluntary participation of MNEs in the transition to sustainability.

Globally, environmental concerns affect all aspects of human activity, and the economy for environmentally and socially aware goods and services is expanding. Entrepreneurs today are adapting their business practices to address new environmental problems or other environmental risks impacting their business. To bring about the transformation towards green economic systems, all green entrepreneurs are encouraged. Evidence from around the world shows that people's concerns for the environment are growing, and they are constantly adapting their behaviour to reflect these concerns. The objectives of the study were to assess the prevalence of green business practices among SMEs and also identify the elements that support these practices in Karachi, Pakistan. The study used a descriptive questionnaire as its research methodology. Self-completed questionnaires were used to collect primary data. The conclusions of the article stated that SMEs were using green business practices in their business areas. This can be explained by the great appreciation for green entrepreneurship in Pakistan. The variables that influence green entrepreneurship have been found to have different effects in practice. Stakeholders were advised to develop initiatives to promote adoption and use by most entities, including SMEs, as green business practices by SMEs in Karachi were still in their infancy. Through relevant authorities and green entrepreneurship, shareholders should lobby to provide them with a stronger negotiating strategy with other stakeholders. This study has some limitations. They study law in Karachi. Results are based on scenario-based surveys and methods and their applicability in a more complex relationship between green entrepreneurship practices and the performance of small- and medium-sized businesses.

The objective of this chapter is to identify the key characteristics of Global Services businesses that will thrive and achieve success in the future. These factors are integrated into three main pillars, which we refer to as the Triple-Win. The first and most obvious pillar is technology as a tool. The second pillar is the design and sustainability of the business model, without which the previous factor would be merely a cost and not an investment. And last but not the least, there is the purpose which gives meaning to the proposal, focusing on the human being and their environment. The DIDPAGA business model sits at the intersection of these three elements.

Like many other nations, the Government of Bangladesh (GoB) is having colossal difficulties managing the continuity of its development efforts in the milieu of COVID-19 pandemic. Widespread resource gap is evident for development budget due to significant diminution of revenue from readymade garments (RMG) and remittances, volatility in capital market, constant increase in trade deficit and reduction of foreign currency reserve, increase in debt and lack of investor confidence. A new horizon of relationship with development partners (DPs) will matter more than ever before. Regrettably, recent experience with collaborative mechanisms such as Local Consultative Group (LCG) and LCG Sector Working Group (LCG-WG) does not support high-impact relationships in terms of result-oriented development effectiveness. Arguably, the international shift of the development community from aid to development effectiveness agenda in 2011 also contributed to country-level motivation of Government and DPs for closer collaboration. In this backdrop, the COVID-19 crisis makes a strong call to both Government and DPs to change their business for improved development results. This chapter, therefore, examines the issues that impede development effectiveness and governance related to the Government as well as DPs. The study observe that the DPs and GoB don’t represent a horizontal relationship to implement the development effectiveness agenda in Bangladesh mainly because of dominant attitude, lack of alignment and harmonization and accountability of DPs and weak policy, institution and leadership of GoB. However, COVID-19 economic crisis makes a renewed call to both DPs and GoB implement the development effectiveness agenda, addressing existing issues and improve the management of development finance to increase economic growth and improve life of the people.

This study examined social media, tax morale, and tax compliance behaviour. Partial Least Square-Structural Equation Modelling (PLS-SEM) was utilized to investigate the quantitative data gathered from 592 salaried and self-employed taxpayers in East Malaysia, comprising two regions – Sabah and Sarawak. The results showed that social media had no significant effect on tax compliance. There was, however, a significant and negative relationship between social media and tax morale. A significant and positive effect of tax morale on tax compliance was also discovered. The bootstrapping technique indicated that tax morale mediates the association between social media and tax compliance. This research is among the earliest in a developing country to investigate the effect of social media in enhancing tax compliance, thus, contributing to the tax literature with a broader focus.

This research investigates the effect of imposing a tax on sugar-sweetened beverages (SSBs) on the likelihood of purchasing SSBs. We design and test an experimental framework that examines this and the effects of providing an explanation about the presence of an SSB tax and information about the negative health effects of consuming SSBs. Consistent with Elbel, Taksler, Mijanovich, Abrams, and Dixon (2013) and Taylor, Kaplan, Villas-Boas, and Jung (2019), we find that imposing a tax, in addition to increasing the conspicuousness of the tax by explaining the presence of a tax (and in some cases, the negative health effects) reduces the likelihood of purchasing an SSB anywhere from 8.39% to 18.15%. We contribute to the public health and tax policy literature by testing consumer choice in a controlled experimental setting and considering the effect of individual differences on the choice to purchase SSBs. Imposing a tax on SSBs may be an effective tool for decreasing SSB consumption that is made more effective when the tax is conspicuous.