Integrating tax amnesty, CSR, and emerging technologies: Exploring ethical challenges and strategic choices

Abstract

This paper explores the relationship between tax amnesty programs and Corporate Social Responsibility (CSR), focusing on the ethical challenges businesses face as they navigate financial decisions and societal obligations. While tax amnesty offers financial relief, it raises significant concerns about ethical behavior and transparency. The evolution of CSR into a strategic priority necessitates a careful balance between financial goals and broader societal contributions. Emerging technologies, such as artficial intelligence (AI), blockchain, and data analytics, are transforming tax compliance and CSR practices by enhancing transparency and accountability, but they also introduce new ethical dilemmas. This study integrates theoretical frameworks with practical insights, highlighting the need for businesses to align tax amnesty participation with CSR objectives. Key themes include the role of emerging technologies, ethical decision-making, and the alignment of financial incentives with societal values. By examining these dynamics, the research contributes valuable insights into how businesses can effectively manage the intersection of tax amnesty and CSR, promoting ethical practices and societal well-being.