Unacceptable tax behaviour and corporate responsibility

Authored by: John Hasseldine , Gregory Morris

The Routledge Companion to Tax Avoidance Research

Print publication date:  October  2017
Online publication date:  October  2017

Print ISBN: 9781138941342
eBook ISBN: 9781315673745
Adobe ISBN:

10.4324/9781315673745.ch27

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Abstract

John Hasseldine and Gregory Morris discuss corporate tax avoidance and how it interacts with the notions of corporate social responsibility (CSR). The chapter carefully considers the definitional aspects of tax avoidance as it relates to corporate behaviour, the wider legal context of corporate behaviour, the principles of CSR, and goes on to describe and analyze corporate tax behaviour that has been regarded as “unacceptable.” Their chapter concludes that while some kinds of corporate behaviour obviously clash with the notions of CSR, in many cases moral and ethical assessments of corporate behaviour are not grounded in clearly articulated standards that take into account the legal and social nature of the corporate construct.

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