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Is the top leadership of the organizations promoting tax avoidance?
Stockholm University, Faculty of Social Sciences, Department of Criminology.ORCID iD: 0000-0003-3400-9313
2016 (English)In: Journal of Financial Crime, ISSN 1359-0790, E-ISSN 1758-7239, Vol. 23, no 2, 273-288 p.Article in journal (Refereed) 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.

Place, publisher, year, edition, pages
2016. Vol. 23, no 2, 273-288 p.
Keyword [en]
Tax avoidance, Corporate Social Responsibility, Corporate crime, Creative compliance
National Category
Other Social Sciences not elsewhere specified
Research subject
Criminology
Identifiers
URN: urn:nbn:se:su:diva-130961DOI: 10.1108/JFC-06-2014-0028OAI: oai:DiVA.org:su-130961DiVA: diva2:934827
Funder
Anna Ahlströms och Ellen Terserus stiftelseHelge Ax:son Johnsons stiftelse
Available from: 2016-06-09 Created: 2016-06-09 Last updated: 2016-06-10Bibliographically approved

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