Responsibility Expenses and their causal relationship with the source of Income

Authors

  • John Mena Dávila Pontificia Universidad Católica del Perú, Lima - Perú https://orcid.org/0000-0002-3632-6550
  • Jannier Leopoldo Carbonel Mendoza Lima - Perú
  • Mariela fiestas Santisteban Lima - Perú

DOI:

https://doi.org/10.53673/th.v3i2.224

Keywords:

Social responsibility expenses, expenditures, interest groups

Abstract

Social responsibility expenses are expenditures that companies are obliged to make in order to maintain a harmonious relationship with the interest groups linked to the company and this obligation is of greater interest in the case of extractive companies; that is, they extract non-renewable natural resources, which according to article 68 of the supreme law, are patrimony of the nation and the State is sovereign in their use.

PLUSPETROL PERU CORPORATION S.A (2014), in its appeal file No. 14207-10-2014, outlined the idea that Social Responsibility constitutes a business vision that is part of a business strategy that seeks to generate income or maintain the source producer of income, meeting the expectations of the communities that are in the environment of its operations. In this sense, said expenditures are necessary and comply with the principle of causality.

References

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Mogrovejo Chauca, M. P. (2017). La deducción de los gastos por responsabilidad social vinculados a la prevención de conflictos sociales en la minería a fin de determinar el impuesto a la renta empresarial. [ Tesis de pregrado, Universidad Ricardo Palma] http://repositorio.urp.edu.pe/bitstream/handle/urp/1128/TESIS-Marcos%20Piero%20Mogrovejo%20Chauca.pdf?sequence=1&isAllowed=y

Sentencia N° 0042-2004/PI/TC. (2005, 13 de abril). Tribunal Constitucional (Alva Orlandini) https://tc.gob.pe/jurisprudencia/2005/00042-2004-AI.pdf

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Published

2023-06-13

How to Cite

Mena Dávila, J., Jannier Leopoldo Carbonel Mendoza, & Mariela fiestas Santisteban. (2023). Responsibility Expenses and their causal relationship with the source of Income. Tecnohumanismo, 3(2), 36–47. https://doi.org/10.53673/th.v3i2.224

Issue

Vol. 3 No. 2 (2023): 3D printing for the manufacture of prostheses

Section

Articles

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