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Is the top leadership of the organizations promoting tax avoidance?
Stockholms universitet, Samhällsvetenskapliga fakulteten, Kriminologiska institutionen.ORCID-id: 0000-0003-3400-9313
2016 (Engelska)Ingår i: Journal of Financial Crime, ISSN 1359-0790, E-ISSN 1758-7239, Vol. 23, nr 2, s. 273-288Artikel i tidskrift (Refereegranskat) Published
Abstract [en]

Purpose – This paper aims to study the roles of CEOs, board of directors and accounting/auditing firms in the adoption of tax avoidance schemas.

Design/methodology/approach – A cross-national analysis with data from 22 countries is used toexamine the relationship between tax avoidance and the ethical qualities of the top leadership of theorganizations, the firm’s profile and the tax/legal system characteristics.

Findings – The results show that the board of directors is the actor that contributes more to control taxavoidance cross-nationally, whereas the CEOs’ role to contend this practice is less relevant. Theoutcomes for accounting/auditing firms reveal that the stronger standards these firms have, the moretax avoidance is observed.

Originality/value – The methodology (cross-national analysis) and dimensions examined (role of theactors/instances of discretional power) in this inquiry offer a novel perspective to the analysis of taxavoidance, as most scholarly studies have taken a national approach and have mainly focused onstudying the characteristics of the firms involved in tax avoidance.

Ort, förlag, år, upplaga, sidor
2016. Vol. 23, nr 2, s. 273-288
Nyckelord [en]
Tax avoidance, Corporate Social Responsibility, Corporate crime, Creative compliance
Nationell ämneskategori
Övrig annan samhällsvetenskap
Forskningsämne
kriminologi
Identifikatorer
URN: urn:nbn:se:su:diva-130961DOI: 10.1108/JFC-06-2014-0028OAI: oai:DiVA.org:su-130961DiVA, id: diva2:934827
Forskningsfinansiär
Anna Ahlströms och Ellen Terserus stiftelseHelge Ax:son Johnsons stiftelse Tillgänglig från: 2016-06-09 Skapad: 2016-06-09 Senast uppdaterad: 2017-11-30Bibliografiskt granskad

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Totalt: 119 träffar
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