The Curious Case of Corporate Tax Avoidance: Is it Socially Irresponsible?

Dowling, GR

The Curious Case of Corporate Tax Avoidance: Is it Socially Irresponsible?

Dowling, GR

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Publication Type:: Journal Article
Citation:: Journal of Business Ethics, 2014, 124 (1), pp. 173 - 184
Issue Date:: 2014-09-01

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Field	Value	Language
dc.contributor.author	Dowling, GR https://orcid.org/0000-0003-3055-5982	en_US
dc.date.issued	2014-09-01	en_US
dc.identifier.citation	Journal of Business Ethics, 2014, 124 (1), pp. 173 - 184	en_US
dc.identifier.issn	0167-4544	en_US
dc.identifier.uri	http://hdl.handle.net/10453/30317
dc.description.abstract	© 2013, Springer Science+Business Media Dordrecht. In contrast to many aspects of the social responsibility of business, CSR scholarship has been largely silent on the issue of the payment of corporate tax. This is curious because such tax payments are often considered a fundamental and easily measured example of a company’s citizenship behavior. However, because the payment of corporate tax can often be legally avoided, this activity represents a boundary condition for CSR. If the law and CSR suggest that a company should pay its fair share of tax, yet many successful companies actively avoid this social obligation, should they be considered socially irresponsible. This paper explores the issue of tax avoidance and the implications it has for any credible definition and measure of CSR. It also highlights an aspect of corporate practice that is deliberately hidden from public view.	en_US
dc.relation.ispartof	Journal of Business Ethics	en_US
dc.relation.isbasedon	10.1007/s10551-013-1862-4	en_US
dc.subject.classification	Applied Ethics	en_US
dc.title	The Curious Case of Corporate Tax Avoidance: Is it Socially Irresponsible?	en_US
dc.type	Journal Article
utslib.citation.volume	1	en_US
utslib.citation.volume	124	en_US
utslib.for	1503 Business and Management	en_US
utslib.for	1505 Marketing	en_US
utslib.for	2201 Applied Ethics	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Business
utslib.copyright.status	closed_access
pubs.issue	1	en_US
pubs.publication-status	Published	en_US
pubs.volume	124	en_US

Abstract:

© 2013, Springer Science+Business Media Dordrecht. In contrast to many aspects of the social responsibility of business, CSR scholarship has been largely silent on the issue of the payment of corporate tax. This is curious because such tax payments are often considered a fundamental and easily measured example of a company’s citizenship behavior. However, because the payment of corporate tax can often be legally avoided, this activity represents a boundary condition for CSR. If the law and CSR suggest that a company should pay its fair share of tax, yet many successful companies actively avoid this social obligation, should they be considered socially irresponsible. This paper explores the issue of tax avoidance and the implications it has for any credible definition and measure of CSR. It also highlights an aspect of corporate practice that is deliberately hidden from public view.

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10453/30317