Work

Tax Avoidance: A Threat to Corporate Legitimacy? An Examination of Companies’ Financial and CSR Reports

Year: 2016

Type: article

Abstract: Examines, through a study of corporate social responsibility reports and tax-related disclosures in annual reports, the responses of corporate managers to allegations of tax avoidance. Reviews the importance of organisational legitimacy, the types of disclosure predicted by legitimacy theory, and the scope of UK corporate tax avoidance. Details the methodology of the study and its main findings, including the shortcomings of voluntary disclosure.

Source: ORCA Online Research @Cardiff (Cardiff University)

Authors: Kevin Holland, Sarah Lindop, F. Zainudin

Institutions: Cardiff University, Aberystwyth University, University of Southampton

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: green

OpenAlex ID: W2501796185