دانلود رایگان مقاله لاتین استراتژی مالیات شرکت از سایت الزویر
عنوان فارسی مقاله:
واکنش مصرف کنندگان به استراتژی های مالیاتی شرکت ها: نقش ایدئولوژی سیاسی
عنوان انگلیسی مقاله:
Consumer reactions to corporate tax strategies: The role of political ideology
سال انتشار : 2017
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بخشی از مقاله انگلیسی:
2. Research background 2.1. Aggressive and conservative CTSs We conceptualize CTSs as corporate ‘efforts to minimize tax liabilities’ (Hardeck & Hertl, 2014: 310). CTSs range from illegal tax evasion to legal tax minimization (Culiberg & Bajde, 2014). Our focus rests on legal CTSs with a debatable ethical content. The adjective aggressive is commonly attributed to CTSs that are perceived as leaning towards a literal interpretation of regulation and consider acceptable the exploitation of legal loopholes Hoi et al., 2013). Conversely, conservative CTSs are perceived as in line with the intention of the legislator regardless of whether a literal interpretation would allow for a more effective (lower) tax liability (Dowling, 2014). We study how stakeholders perceive aggressive/conservative CTSs that are reported by the media (Hardeck & Hertl, 2014). 2.2. CTSs and stakeholders' responses Scholars suggest that stakeholders react negatively to aggressive CTSs. Social movements promote a fairer approach to business taxation (see Tax Justice Network Australia, 2014) and critics point to the inconsistency between a ‘corporate citizenship’ discourse and the use of aggressive CTSs (Sikka, 2010). Investors can also react negatively to aggressive CTSs (Hanlon & Slemrod, 2009). This effect appears dependent on external circumstances; especially the damaging effect that being branded as a tax shirker could have on consumer behavior (Cloyd, Mills, & Weaver, 2003). Contrasting evidence shows that aggressive CTSs do not have any adverse effect on organizational performance (Gallemore et al., 2014). The conceptual argument that underpins much of existing normative research is that consumers will punish aggressive CTSs because they perceive them as unjust (Dowling, 2014; Sikka & Willmott, 2013). Similarly, with conservative CTSs, individuals should reward companies who are perceived as acting fairly (Scheffer, 2013). In other words, CTSs influence consumers' perception of the morality of an organization. To the best of our knowledge, however, there is no existing evidence that tests explicitly this assumption (Huang & Watson, 2015). Brunk (2010, 2012) proposes a construct called Consumer Perceived Ethicality (CPE) as an overall assessment of an organization's ethical conduct. She argues that consumers use a mixture of consequentialist and deontological arguments to assess the morality of a corporation. We hypothesize that aggressive CTSs are likely to skew such judgments in a negative direction, leading to lower perceptions of ethicality. Conservative CTSs should instead lead to a perception of increased ethicality.
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کلمات کلیدی:
[PDF]Tax-Minded Executives and Corporate Tax Strategies: Evidence from ... www.hbs.edu/faculty/.../16-034_c9cc2c7d-f055-4fe4-bd33-d4db75c4e660.pdf by GP Cavazos - 2014 - Cited by 1 - Related articles Mar 25, 2015 - Tax-minded executives and corporate tax strategies: ..... Therefore, analyzing the variation in executives' reactions to the 2013 tax hikes. Corporate tax strategies threaten wealth creation | Domini Impact ... https://www.domini.com/why.../corporate-tax-strategies-threaten-wealth-creation Jun 10, 2014 - Domini Insights Articles Corporate tax strategies threaten wealth ... reaction from many investors who assume that minimizing corporate tax ... [PDF]Corporate Social Responsibility & Corporate Tax Strategies ... www.taxjustice-and-poverty.org/fileadmin/Dateien/Taxjustice.../Eichinger.pdf Most corporate tax planning strategies could be classified as tax avoidance. They are ..... Consumer Reactions to Corporate Tax Aggressiveness: Effects on the. Corporate Social Responsibility and Tax Avoidance: A Literature ... https://www.researchgate.net/.../299648916_Corporate_Social_Responsibility_and_Tax_... questions about whether tax avoidance is a smart corporate strategy or a clever ..... but can also be a sinister cover for negative stakeholder reactions to tax. Who Should Decide Whether the Apple is Rotten? Tax Disclosure and ... https://taxlawjournal.columbia.edu/.../who-should-decide-whether-the-apple-is-rotten-... by I Benshalom - 2017 - Cited by 1 - Related articles A. Corporate Tax Planning: A Clear Case of Political Agency Deficit; B. Tax .... socio-political reactions, and these costs may alter the corporate cost-benefit ... [PDF]Reconsidering Corporate Tax Privacy - NELLCO Legal Scholarship ... lsr.nellco.org/cgi/viewcontent.cgi?article=1399&context=nyu_lewp by JD Blank - 2014 - Cited by 13 - Related articles tial reactions of a corporation's managers, shareholders and consumers to a ... limit the pressure to engage in more aggressive tax planning and reporting.
