CSR and Tax Planning: Case Study of Football Club

Based on a review of recent literature, this paper presents the association between tax planning and Corporate Social Responsibility (CSR). Four dimensions of CSR were applied for this study: managerial, economic, social, and environmental. The study verifies the relation between CSR and tax planning in the aforementioned dimensions. Design/Methodology/Approach: Research is based on the case studies of the Legia Warszawa Football Club Limited Company — one of the best Polish football clubs — during the period between 2011 and 2014 and the Legia Warszawa Football Academy Foundation during the same period. The football club was chosen due to strong relations between sports and CSR. The case study is based on a comparative dynamical and structural analysis of financial data. The fundamental for the case study was the review of previous literature and legal analysis.Findings: This study shows how the company is committed to both social responsibility and tax planning. The case study confirms that CSR was performed in four dimensions. The confirmation was provided, described and analysed based on the business model of the chosen entity. Furthermore, it is possible to observe that performance of CSR is noticed mainly in the managerial and economic dimensions.Research/practical implications: Due to the CSR activities performed and planned by the foundation, the company gained a wide range of benefits. Positive effects of CSR management and tax planning in the current case can be seen mainly due to the use of legal opportunities.Originality/Value: The study proposes how the business model of the football club and foundation can achieve their common goals. It presents how economically important the cooperation between the foundation, which materializes the CSR activities, and the football club, a profit-making company, can be. The study also describes how it is possible to observe the relation between CSR and tax planning in case of the sports club.