@incollection{,
	
					
					
					81E25EC8B708B43F6C8CD77E5FD57F66
				,
	author={{Younis A. BattalSaleh} and {GECOL}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}192923
}

@incollection{b0,
	
	
		,
	title={{Donations by America's billionaires: Are they donations or tax avoidance?}}
		,
	author={{
			Al-Kholi
		}}
		
	
	
		,
	journal={{Al-Sharq Al-Awsat}}
		
			,
	year={5 December 2015}
		
	
	,
	note={Asma}

}

@book{b1,
	
	
		,
	title={{The government explained: The truth about a businessman's donation to build 1000 schools}}
		,
	author={{
			(Almasryalyoum
		} and {
			Thursday
		}}
		
		
		
			,
	year={22 Nov. 2018}
		
	

}

@book{b2,
	
	
		,
	title={{The private sector calls for legislation to stimulate the adoption of the idea of CSR}}
		
		,
	editor={Al Rai Newspaper.}
		
			,
	year={2011. 18 November}
		
	

}

@incollection{b3,
	
	
		,
	title={{A businessman retracted his donation to the Orphan Care Society for 20 million riyals}}
		
	
	
		,
	journal={{Akhbar}}
		
			24
			,
	year={August 11. 2018}
		
	

}

@book{b4,
	
	
		,
	title={{Just Say No: Corporate Taxation and CSR, Public Law and Legal Theory Paper series no. 402 University of Michigan}}
		,
	author={{
			RAvi-Yonah
		}}
		
		
			,
	year={2014}
		
	

}

@book{b5,
	
	
		,
	title={{Tax-Exempt Lobbying: Corporate Philanthropy As a Tool for Political Influence}}
		,
	author={{
			MarianneBertrand
		} and {
			Bombardini
		} and {
			Matilde
		} and {
			RaymondFisman
		} and {
			FrancescoTrebbi
		}}
		
		
		
		
		
		
			,
	year={2018. January 11. 2018}
		
	

}

@book{b6,
	
	
		,
	title={{Charities Directorate (n.d.). Tax Advantages of Donating to Charity}}
		,
	author={{
			AgencyCanada Revenue
		}}
		
		
	

}

@incollection{b7,
	
	
		,
	title={{Carroll's pyramid of CSR: taking another look}}
		,
	author={{
			ArchieBCarroll
		}}
		10.1186/s40991-016-0004-6
		
	
	
		,
	journal={{International Journal of Corporate Social Responsibility}}
		
			1
			3
			
			,
	year={2016}
		
	

}

@book{b8,
	
	
		,
	title={{Business backs education: Creating a baseline for corporate CSR spend on global education initiatives. Business backs education}}
		,
	author={{
			PDattani
		} and {
			AStill
		} and {
			VPota
		}}
		
		
		
		
			,
	year={2015. September 23. 2016}
		
	
	,
	note={Retrieved}

}

@book{b9,
	
	
		,
	title={{Egyptian Tax Authority (n.d)}}
		
		
			,
	year={2005}
			91
		
	
	,
	note={Income Tax Law No}

}

@book{b10,
	
	
		,
	title={{Tax Incentives: An Economic Basis for Charitable Giving}}
		,
	author={{
			BobEnders
		}}
		
		
	

}

@book{b11,
	
	
		,
	title={{}}
		,
	author={{
			GabrielleFack
		} and {
			CamilleLandais
		}}
		
		
			,
	year={May 2010}
		
	

}

@incollection{b12,
	
	
		,
	title={{Are Tax Incentives for Charitable Giving Efficient? Evidence from France}}
	
	
		,
	journal={{American Economic Journal: Economic Policy}}
		
			2
			
			,
	year={May 2010}
		
	

}

@book{b13,
	
	
		,
	title={{General Commission for Taxes and Fees in Syria (n.d)}}
		
		
			,
	year={2003}
		
	
	,
	note={Income Tax Law No}

}

@incollection{b14,
	
	
		,
	title={{Helping to maximise donations to the wider community}}
		
	
	
		,
	booktitle={{Charitable giving guide}}
				
			,
	year={2017. September 2017}
		
	

}

@incollection{b15,
	
	
		,
	title={{Ethical and Philanthropic Responsibilities in Practice}}
		,
	author={{
			GeorgetaGrigore
		}}
		
	
	
		,
	journal={{Annals of the University of Petro?ani}}
		
			10
			3
			
			,
	year={2010. 2010}
		
	
	,
	note={Economics}

}

@book{b16,
	
	
		,
	title={{}}
		,
	author={{
			MHenderson
		} and {
			Todd
		} and {
			AMalani
		}}
		
		
		
			,
	year={2008}
		
	

}

@incollection{b17,
	
	
		,
	title={{}}
		
	
	
		,
	journal={{John M. Olin Law and Economics Working Paper}}
		
			399
		
		
			Corporate Philanthropy and the Market for Altruism. The Law School The University Of Chicago
		
	

}

@book{b18,
	
	
		,
	title={{}}
		,
	author={{
			RobJohn
		} and {
			AudreyChia
		} and {
			KenIto
		}}
		
		
		
			,
	year={2017}
		
	

}

@book{b19,
	
	
		,
	title={{Corporate Philanthropy in Asia Innovations that Unlock the Resources of Business for the Common Good. Entrepreneurial Social Finance in Asia: Working Paper No. 5 Asia centre for social entrepreneurship & philanthropy. NUS}}
		
		
	

}

@book{b20,
	
	
		,
	author={{
			JeyapalanKasipillai
		} and {
			ShanthyRachagan
		}}
		
		,
	title={{Tax Incentives and Corporate Social Responsibility International congress on Innovation and Regional Economic Development which took place on the 2nd -4th December}}
				Hefei, China
		
			,
	year={2012}
		
	

}

@incollection{b21,
	
	
		,
	title={{Spread the love and make it pay}}
		,
	author={{
			DKeeler
		}}
	
	
		,
	journal={{Global Finance}}
		
			5
			
			,
	year={2002}
		
	

}

@book{b22,
	
	
		,
	title={{Evaluating the efficiency of the tax incentives toward corporate philanthropy}}
		,
	author={{
			SamuelLordemus
		}}
		
			,
	year={2013}
			,
	publisher={Panthéon Sorbonne}
		
	
	,
	note={Master's thesis. Paris School of Economics. The University of Paris 1}

}

@incollection{b23,
	
	
		,
	title={{Need Public Policy Ignore the Third Sector ? 23. Government Policy in Australia and the United Kingdom}}
		,
	author={{
			MLyons
		} and {
			APassey
		}}
		
	
	
		,
	journal={{Australian Journal of Public Administration}}
		
			65
			3
			
			,
	year={2006}
		
	

}

@incollection{b24,
	
	
		,
	title={{Did tax incentives play any part in increased giving}}
		,
	author={{
			Mcgregor-Lowndes
		} and {
			NewtonMyles
		} and {
			CameronMarsden
		} and {
			Stephen
		}}
		
		
		
	
	
		,
	journal={{Australian Journal of Social Issues}}
		
			4
			
			,
	year={2006. 22 Dec.2006. 41}
		
	

}

@incollection{b25,
	
	
		,
	title={{Amendment to the Tax Code}}
		
	
	
		,
	booktitle={{Ministry of Finance\General Secretariat of Taxation}}
				
			,
	year={2017. 2017}
		
	
	,
	note={Sultanate of Oman}

}

@incollection{b26,
	
	
		,
	title={{Ethics and Philanthropy in the Field of Corporate Social Responsibility Pyramid}}
		,
	author={{
			MarijaMihaljevic
		} and {
			IvanaTokic
		}}
		
	
	
		,
	journal={{Interdisciplinary Management Research}}
		
			11
			
			,
	year={2015}
		
		
			Josip Juraj Strossmayer University of Osijek, Faculty of Economics
		
	

}

@incollection{b27,
	
	
		,
	title={{}}
	
	
		,
	journal={{Global Journal of Management and Business Research}}
		
	

}

@book{b28,
	
	
		,
	title={{Giving Back-Corporate Philanthropy and Social Investing, Session 10}}
		,
	author={{
			Ja Worldwide
		}}
		
	

}

@book{b29,
	
	
		,
	author={{
			MScilly
		}}
		
		,
	title={{Four Types of Corporate Social Responsibility}}
				
	

}

@incollection{b30,
	
	
		,
	title={{Corporate Giving: A Tax Perspective}}
		,
	author={{
			FiruzaSMadrakhimova
		}}
		
	
	
		,
	booktitle={{Corporate Philanthropy. Global Conference On Business And Finance Proceedings}}
				
			,
	year={2013. September 18, 2006}
			8
			
		
	
	,
	note={Number 2. Paper available online}

}