【精品文档】402关于公司企业纳税责任税收立法法律道德有关的外文文献翻译成品：企业社会责任与税收筹划：并非仅靠规则（中英文双语对照）

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1、此文档是毕业设计外文翻译成品（ 含英文原文+中文翻译），无需调整复杂的格 式！下载之后直接可用，方便快捷！本文价格不贵,也就几十块钱！一辈子也就 一次的事！ 外文标题：Corporate Social Responsibility and Tax Planning: Not by Rules Alone 外文作者：Hans Gribnau 文献出处: Social cf. French, 2013: 4). According to Krever, most studies in tax law complexity fail to identify correctly the princip

2、al causes, as they either start with economic theory rather than actual experience or are based on highly subjective surveys. He argues that analyses based on objective data such as the subject matter of private ruling requests reveal four key causes of complexity, namely, the use of tax expenditure

3、s, the effect of transplanted categories, the consequences of judicial inclinations and the impact of rigid legislation (Krever, 2008: 190192; cf. Avery Jones, 1996: 6465). Dutch tax legislation nowadays exhibits a tantalizing complexity due to its ongoing proliferation (this not only goes for the N

4、etherlands). No wonder, since taxation not only is an important instrument to collect money for the treasury but is also used to implement redistributive and other government policies (Avi-Yonah, 20062007: 3; Gribnau, 2013). The primary function of taxation aimed at raising revenue for necessary governmental functions, such as the provision of public goods, and the redistributive function, aimed at reducing the unequal distribution of income and wealth, seem somehow to be overshadowed by