Corporate social responsibility and income tax of hydrocarbon companies in Peru, 2015 – 2018

Abstract

This article raises as a general problem: is corporate social responsibility a causal expense to determine the income tax in companies in the hydrocarbon sector in Peru, period 2015-2018? Likewise, it aims to demonstrate that corporate social responsibility is a causal expense to determine the income tax in companies in the hydrocarbon sector in Peru, period 2015-2018. The methodology applied is a quantitative approach, a descriptive type of research, with a non-experimental – longitudinal design, applying surveys as a technique and the questionnaire as an instrument, surveying 25 professional collaborators of companies in the hydrocarbon sector of Lima. The results obtained indicate that there is a significant correlation between the corporate social responsibility variables and the determination of the income tax in companies in the hydrocarbon sector in Peru during the period 2015-2018, considering corporate social responsibility a causal expense for the determination of income tax in these organizations. Finally, it was concluded that corporate social responsibility, including employee training, occupational risk prevention, occupational health and safety, as well as cooperation with the local community, constitute causal expenses that positively influence the determination of the corporate tax. income in hydrocarbon companies in Peru during the period 2015-2018.