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- Title
DEVELOPMENT OF CORPORATE SOCIAL RESPONSIBILITY IN BUSINESS AS A FACTOR OF FISCAL DECENTRALIZATION.
- Authors
Baranova, Valeriia; Kulinich, Tetiana; Dutchak, Olena; Zvonar, Viktor; Denyshchenko, Liudmyla
- Abstract
The purpose of this study was to substantiate the nature of the influence and sustainability of corporate social responsibility (CSR) on the effectiveness of the fiscal decentralization of local government in Ukraine. The estimates of CSR indicators for 490 enterprises were derived from the results of a questionnaire, and the structure of directions for implementing a socially oriented approach in Ukrainian business was determined. Functions of the dependence of indicators of the effectiveness of local authority financial decentralization on CSR development were constructed using linear regression methods and considering the time lag. A stimulating but not sustainable impact of business CSR on increasing the financial base of local budgets in decentralization was identified. The time lag hurts the growth of the company's tax payments due to the growth of the level of CSR. The results obtained from this study can be used to form local government efficiency strategies to initiate CSR development in businesses.
- Subjects
UKRAINE; SOCIAL responsibility of business; DECENTRALIZATION in government; LOCAL budgets; ADMINISTRATIVE efficiency; CORPORATE sustainability; SOCIAL sustainability
- Publication
Journal of Eastern European & Central Asian Research, 2021, Vol 8, Issue 3, p411
- ISSN
2328-8272
- Publication type
Article
- DOI
10.15549/jeecar.v8i3.760