Access the full text.
Sign up today, get DeepDyve free for 14 days.
(2016a)
Senate economics reference committee, Report - Part 2: Gaming the system
John Dumay (2014)
Reflections on interdisciplinary accounting research: the state of the art of intellectual capitalAccounting, Auditing & Accountability Journal, 27
(2014)
Terms of reference
R. Moura-Leite, Robert Padgett (2011)
Historical background of corporate social responsibilitySocial Responsibility Journal, 7
(2014)
“ Should companies pay tax at all ”
(2011)
Tax responsibility: The Business Case for Making Tax a Corporate Responsibility Issue
(2018)
Submissions Received by the Committee
D. Weisbach (2004)
Corporate Tax AvoidanceUniversity of Chicago Coase-Sandor Institute for Law & Economics Research Paper Series
Angela Davis, David Guenther, Linda Krull, B. Williams (2013)
Taxes and Corporate Sustainability Reporting: Is Paying Taxes Viewed as Socially Responsible?
(2014)
Should companies pay tax at all”, ICAEW Economia, last viewed 24 January 2018, < https://economia.icaew.com/news/january-2014/should-companies-pay-taxat-all>
Daniel Kaufmann, Pedro Vicente (2005)
Legal CorruptionERN: Rent-Seeking
Reginald Hooghiemstra (2000)
Corporate Communication and Impression Management – New Perspectives Why Companies Engage in Corporate Social ReportingJournal of Business Ethics, 27
R. Avi-Yonah (2005)
The Cyclical Transformations of the Corporate Form: A Historical Perspective on Corporate Social ResponsibilityLegal History eJournal
R. Avi-Yonah (2014)
Corporate Taxation and Corporate Social Responsibility
J. Christensen, R. Murphy (2004)
The Social Irresponsibility of Corporate Tax Avoidance: Taking CSR to the bottom lineDevelopment, 47
J. Pasternak (2006)
CorruptionEinstein, 15
A. Keay (2010)
The Ultimate Objective of the Company and the Enforcement of the Entity Maximisation and Sustainability ModelJournal of Corporate Law Studies, 10
Delaware Journal of Corporate Law, 30
K. Greenfield (2015)
In Defense of Corporate PersonsOrganizations & Markets: Formal & Informal Structures eJournal
(2013b)
Tax laws amendment (2013 measures no. 2) Act 2013
Roman Lanis, G. Richardson (2012)
Corporate social responsibility and tax aggressiveness: a test of legitimacy theoryAccounting, Auditing & Accountability Journal, 26
P. Sikka (2010)
Smoke and mirrors: Corporate social responsibility and tax avoidanceAccounting Forum, 34
M. Milne, Suzana Grubnic (2011)
Climate change accounting research: keeping it interesting and differentAccounting, Auditing & Accountability Journal, 24
Voluntary tax transparency code
(2013)
Senate Economics Reference Committee
J. Tata, Sameer Prasad (2014)
CSR Communication: An Impression Management PerspectiveJournal of Business Ethics, 132
(2014)
Misleading report may set back vital tax-reform debate
(2013)
Greater Transparency of Tax Paid by Large and Multinational Businesses
Constitutional Commentary, 30
(2018)
Senate economics reference committee, Report - Part 3: Much heat, little light so far
Roman Lanis, G. Richardson (2012)
Corporate social responsibility and tax aggressiveness: An empirical analysisJournal of Accounting and Public Policy, 31
Heidi Zummo, Bronwyn McCredie, Kerrie Sadiq (2017)
Addressing aggressive tax planning through mandatory corporate tax disclosures: An exploratory case study
Angela Davis, David Guenther, Linda Krull, B. Williams (2016)
Do Socially Responsible Firms Pay More TaxesThe Accounting Review, 91
(2016)
Tax Transparency in Australia: Where are We Now?
Doron Narotzki (2016)
Corporate Social Responsibility and Taxation: The Next Step of the EvolutionBocconi University Legal Studies Research Paper Series
(2015)
“ Taxing times for Some of the World ’ s Biggest Multinationals ”
(2005)
A Legal Framework for the Integration of Environmental, Social and Governance Issues into Institutional Investment
Past public hearings and transcripts
(2016)
“ A tax plan for Australia ’ s future ”
Kimberly Elsbach, R. Sutton, K. Principe (1998)
Averting Expected Challenges Through Anticipatory Impression Management: a Study of Hospital BillingOrganization Science, 9
A. Islam (2018)
What is corporate social responsibility – and does it work?
J. Freedman (2006)
The Tax Avoidance Culture: Who is Responsible? Governmental Influences and Corporate Social ResponsibilityCurrent Legal Problems, 59
(2013a)
Explanatory memorandum to the tax laws amendment (2013 measures no. 2) Act 2013
G. Dowling (2014)
The Curious Case of Corporate Tax Avoidance: Is it Socially Irresponsible?Journal of Business Ethics, 124
Sumit Lodhia, Nigel Martin (2011)
Stakeholder responses to the National Greenhouse and Energy Reporting Act: An agenda setting perspectiveAccounting, Auditing & Accountability Journal, 25
Houston Business and Tax Law Journal, 16
Jasmine Fisher (2014)
Fairer Shores: Tax Havens, Tax Avoidance, and Corporate Social ResponsibilityBoston University Law Review, 94
ATO's $5.6 billion tax haul points to changing behaviour of multinationals
Chun Hoi, Qiang Wu, Hao Zhang (2013)
Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR ActivitiesPOL: Social Responsibility Practices (Topic)
(2014)
Who Pays For Our Common Wealth? Tax Practices of the ASX 200
(2015)
Corporate Tax Transparency Report for the 2013-14 Income Year
T. Zeng (2016)
Corporate Social Responsibility, Tax Aggressiveness, and Firm Market ValueAccounting Perspectives, 15
The purpose of this paper is to empirically test whether corporates, via publicly disclosed sentiment and in response to government initiatives such as domestic corporate tax reform measures that address transparency, are beginning to view tax as a fourth dimension of corporate social responsibility (CSR).Design/methodology/approachTo determine whether corporate attitudes towards tax are changing, representations about the corporate entity by a variety of stakeholders and through numerous channels were analysed using Leximancer software. These representations were in response to four distinct Australian domestic tax reform measures instituted during and subsequent to the Australian Government Senate Inquiry into corporate tax avoidance. The use of Leximancer, a data-analysis and mapping software that automates the coding of document text, delineates concepts and identifies themes, is well suited to the nature and size of the data used (Lodhia and Martin, 2011) and ensures the validity and reliability of the results (Dumay, 2014).FindingsThis paper provides evidence on the efficacy of global and domestic tax-reform measures that target tax avoidance through transparency. This is demonstrated by a progressive change in corporate attitudes towards tax and suggests a transition, albeit nascent, from the aggregate view to the real entity view of a corporation. As such, this study provides evidence of the inception of a corporate conscience when it comes to tax, whereby tax is instituted as a fourth dimension of CSR.Research limitations/implicationsUsing a theoretical framework which adopts the historically accepted views of the firm, the authors argue that a shift from the aggregate view to the real entity view of a corporation will have the following implications: an expansion of the dimensional factors of CSR (economic, social, environmental and tax); a new standard or definition of corporate responsibility which encompasses both legal and moral considerations and has transparency at its core (Narotzki, 2016); and a new outlook where consumers realise that they have the power to influence and demand action from corporates.Originality/valueThis paper uses state-of-the-art software to empirically test the efficacy of global and domestic tax reform measures that target transparency, ultimately providing evidence supporting the adoption of these measures and the recognition of a new dimension of CSR, tax.
Pacific Accounting Review – Emerald Publishing
Published: Nov 4, 2019
Keywords: Leximancer; Corporate social responsibility (CSR); Corporate tax; Tax transparency; Tax; Legitimacy of tax practices
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.