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The marvellous connections between ESG and taxation: how can taxes contribute to a more sustainable world

The marvellous connections between ESG and taxation: how can taxes contribute to a more sustainable world

Author: Luis Wolf Trzcina
Publisher: Kluwer Law International
ISBN: 9789403506098
Published In: February 2025
Format: Hardback
Jurisdiction: Netherlands ? Disclaimer:
Countri(es) stated herein are used as reference only

List Price: HKD 1,236.91

HKD 1,199.80 Save HKD 37.11 (3%)

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Description
Contents

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The Marvellous Connections Between ESG and Taxation is a remarkable book examining the convergence of ESG (Environmental, Social, and Governance) with taxation, providing an in-depth viewpoint on how ESG can enhance sustainable finance, tax compliance, transparency, and corporate accountability. When we view taxes not just as a required payment but as a contribution to fostering a more equitable society, we have made significant progress in backing environmental and social programs, promoting responsible corporate behavior, and stimulating innovation

Based on not only on the historical significance of taxation in fostering progress but also on the Japanese concept of ikigai (sense of fulfilment) and the humanist psychology associated with Victor Frankl, the author’s strikingly original approach to tax law pulls together new perspectives on a variety of current global concerns around taxation, including the following:

social pressure on investors;
ethical supply chain;
digital economy and fair share of taxes;
profit shifting and the BEPS project;
transfer pricing;
the European Green Deal;
extractive industries transparency initiative;
tax effects of carbon credits;
promise of ‘green hydrogen’; and
executive compensation linked to ESG performance.

The analysis shows that when companies and tax professionals integrate ESG principles into their tax approach, they align their contributions with a broad commitment to positive change because they strengthen both their reputational capital and societal impact and clearly distance themselves from the common toxic practices so widely excoriated in the tax literature.

The analysis will empower tax professionals with the necessary tools, insights, and mindset to utilize tax policies as drivers of sustainable development; tax as an instrument to impact behavior. This book acts as a hands-on resource for corporate leaders and policymakers aiming to grasp how ESG-aligned tax practices influence public perception and stakeholder confidence, thereby aiding them in developing strategies that boost brand reputation and credibility while fostering a positive impact on civil society globally.

How this will help you: The analysis will empower tax professionals with the necessary tools, insights, and mindset to utilize tax policies as drivers of sustainable development; tax as an instrument to impact behavior. This book acts as a hands-on resource for corporate leaders and policymakers aiming to grasp how ESG-aligned tax practices influence public perception and stakeholder confidence, thereby aiding them in developing strategies that boost brand reputation and credibility while fostering a positive impact on civil society globally.

Introduction

Purpose in Professional Life

ESG Development

Purpose of Taxation

Tax Policy

ESG and International Taxation

Taxpayers, Tax Authorities and Tax Transparency

Carbon Credits and Its Tax Effects

Innovation

The Outlook for ESG and Tax Integration

Conclusion: Ozone Layer Recovery, Reasons to Believe in a Better Future and Noah’s Rainbow