Field-level legitimization of corporate tax minimization

Anesa, Mattia, Gillespie, Nicole, Spee, Paul and Sadiq, Kerrie (2016). Field-level legitimization of corporate tax minimization. In: Academy of Management Best Paper Proceedings 2016. 76th Annual Meeting of the Academy of Management, Anaheim, California, United States, (). August, 2016.

Author Anesa, Mattia
Gillespie, Nicole
Spee, Paul
Sadiq, Kerrie
Title of paper Field-level legitimization of corporate tax minimization
Conference name 76th Annual Meeting of the Academy of Management
Conference location Anaheim, California, United States
Conference dates August, 2016
Proceedings title Academy of Management Best Paper Proceedings 2016
Place of Publication Briarcliff Manor, United States
Publisher Academy of Management
Publication Year 2016
Sub-type Fully published paper
Open Access Status Not yet assessed
Collection year 2017
Language eng
Abstract/Summary Since the recent Global Financial Crisis (GFC) attention on corporate fiscal contributions has grown substantially and discussion of the appropriateness of corporate tax practices is now part of the Corporate Social Responsibility (CSR) agenda (Hardeck & Hertl, 2014; Preuss, 2012; Sikka, 2010). The alleged irresponsibility of current corporate tax practices has been documented in the international press (e.g. The Economist, 2016) and some corporates have responded by disclosing tax contributions in their non-financial reports to show their positive impacts on society (PricewaterhouseCoopers, 2010). Such responses have been criticized as merely cosmetic attempts to cover up systematic irresponsibility that is manifested in the (ab)use of international tax loopholes (Ylönen & Laine, Forthcoming). Notwithstanding the value of these critiques, ‘day-to-day’ tax minimization remains unquestioned and is essentially regarded as good business practice (Brown, 2011). This might be the case because, as Dowling suggests, “the payment of tax is not viewed as socially responsible in the way that other CSR activities are” (2014: 8).
Q-Index Code EX
Q-Index Status Provisional Code
Institutional Status UQ
Additional Notes Winner of the Carolyn Dexter Award 2016

Document type: Conference Paper
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Created: Tue, 25 Oct 2016, 02:43:34 EST by Ms Nicole Gillespie on behalf of UQ Business School