Weitere Kapitel dieses Buchs durch Wischen aufrufen
CSR and taxpaying are currently a hot topic for academic research. The issue is about securing a sustainable business environment in terms of corporate taxation. A sustainable tax system must be seen from both a collective view and an individual view. The chapter focuses on the individual view. The chapter emphasizes the need for a legal rule-based taxation. The legal order based on the rule of tax law is the only system that in practical terms is able to secure very important functional outcomes. A great problem is that the rule of tax law is the facilitator of tax avoidance and aggressive tax planning. However, CSR and tax morale are important in terms of taxpayer behavior. The most important lesson the social science research provides should be that the willingness to pay taxes is a function of complicated processes and that there is no single explanation as to why an individual or a corporation choose to pay their taxes or to engage or not engage in tax planning or tax avoidance. Research also indicates that the social norm is not very clear in terms of the view on tax avoidance. Ethical norms cannot be described as very clear, either. A very problematic issue is that neither “tax avoidance” nor “fair share” is defined in a way that enables a benchmarking. Evidence implies that a corporate tax strategy is about cost/benefit where “reputational risk” sometimes plays a role. An opportunity is to enhance the use of soft law: the published corporate tax strategies and tax policies. A very brief analysis of a few published tax strategies imply that there is a great potential in that respect. At present, they do not seem to work well as normative instruments. The best way of securing a sustainable corporate taxation is international cooperation on the legislative level and the development of legal concepts against tax avoidance (General Anti Avoidance Rules).
Bitte loggen Sie sich ein, um Zugang zu diesem Inhalt zu erhalten
Sie möchten Zugang zu diesem Inhalt erhalten? Dann informieren Sie sich jetzt über unsere Produkte:
Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1, 328–338. CrossRef
Alm, J., & MacClellan, C. (2012). Tax morale and tax compliance from the firm’s perspective. Kyklos, 65, 1–17. CrossRef
Baron, R. (2012). The ethics of taxation. Philosophy Now (Vol. 90), pp. 26–28.
Bobek, D. D., Roberts, R. W., & Sweeney, J. T. (2007). The social norms of tax compliance: Evidence from Australia, Singapore, and the United States. Journal of Business Ethics, 74, 49–64. CrossRef
Braithwaite, V. (2009). Defiance in taxation and governance—Resisting and dismissing authority in a democracy. Cheltenham: Edward Elgar.
Cormacain, R. (2017). Legislation, legislative drafting and the rule of law. The Theory and Practice of Legislation, 5, 115–135. CrossRef
Davis, A. K., Guenther, D. A., Krull, L. K., & Williams, B. M. (2016). Do socially responsible firms pay more taxes? The Accounting Review, 91, 47–68. CrossRef
Elbra, A., & Mikler, J. (2016). Paying a ‘fair share’: Multinational corporations’ perspectives on taxation. Global Policy, 8, 181–190. CrossRef
Freedman, J. (2011). Responsive regulation, risk, and rules: Applying the theory to tax practice. UBC Law Review, 44, 625–662.
Freedman, J., Loomer, G. T., & Vella, J. (2009). Corporate tax risk and tax avoidance: New approaches. British Tax Review, 1, 74–116.
Freedman, J., Ng, F., & Vella, J. (2014). HMRC’s relationship with business (Draft report Oxford University Centre for Business Taxation no. 19).
Hilling, A., & Ostas, D. T. (2017). Corporate taxation and social responsibility. Stockholm: Kluwer.
Hultqvist, A. (1995). Legalitetsprincipen vid inkomstbeskattningen. Stockholm: Juristförlaget.
Jallai, A.-G., & Gribnau, H. (2018). Aggressive tax planning and corporate social irresponsibility: Managerial discretion in the light of corporate governance (Tilburg Law School Research Paper No. 5).
Kasper, M., Olsen, J., Kogler, C., Stark, J., & Kirchler, E. (2018). Individual attitudes and social representations of taxation, tax avoidance and tax evasion. In N. Hashimzade & Y. Epifantseva (Eds.), The Routledge companion to tax avoidance research (pp. 289–303). Abingdon: Routledge.
Kleven, H. J., Knudsen, M. B., Kreiner, C. T., Pedersen, S., & Saez, E. (2011). Unwilling or unable to cheat? Evidence from a tax audit experiment in Denmark. Econometrica, 79, 651–692.
Knuutinen, R. (2014). Corporate social responsibility, taxation and aggressive tax planning. Nordic Tax Journal, 2014, 36–75. CrossRef
Krever, R. (2016). General report: GAARs. In GAARs—A key element of tax systems in the post-BEPS world, IBFD.
Lago, I., & Lago-Penas, S. (2010). The determinants of tax morale in comparative perspective: Evidence from European Countries. European Journal of Political Economy, 26, 441–453. CrossRef
Lederman, L. (2003). The interplay between norms and enforcement in tax compliance. Ohio State Law Journal, 64, 1453–1514.
MacCormick, N. (2005). Rethoric and the rule of law: A theory of legal reasoning. Oxford: Oxford University Press.
MacCormick, N. (2011). Civil liberties and the law. In Legal right and the social democracy—Essays in legal and political philosophy (Reprinted). Oxford: Clarendon Press.
Olaf Weber, T., Fooken, J., & Herrmann, B. (2014). Behavioural economics and taxation (European Commission Taxation Papers no. 41).
Posner, E. A. (2000). Law and social norms: The case of tax compliance. Virginia Law Review, 86, 1781–1820. CrossRef
Prebble, R., & Prebble, J. (2017). General anti-avoidance rules and the rule of law. In N. Hashimzade & Y. Epifantseva (Eds.), The Routledge companion to tax avoidance research (pp. 61–78). Abingdon: Routledge.
Sandmo, A. (2005). The theory of tax evasion: A retrospective view. National Tax Journal, 58, 643–663. CrossRef
Skar, H. (2017). Den ulovfestede omgåelsesnormen i skatteretten. En analyse av rettsanvendelsesprosessen i omgåelsessaker. Norway: University of Bergen.
Spaak, T. (2014). A critical appraisal of Karl Olivecrona’s legal philosophy. Berlin: Springer.
Svernlöv, C., & Person Österman, R. (2016). Corporate social responsibility and corporate taxation. Stockholm: The Confederation of Swedish Enterprise.
Torgler, B., Schaffner, M., & Macintyre, A. (2007). Tax compliance, tax morale and governance quality (No. 225 School of Economics and Finance Discussion Papers and Working Papers School of Economics and Finance Queensland University of Technology).
Tyler, T. R. (2006). Why people obey the law. New Haven: Yale University Press.
Tyler, T. R. (2013). Why people cooperate—The role of social motivations. Princeton: Princeton University Press.
Weale, A. (2013). Democratic justice and the social contract. Oxford: Oxford University Press. CrossRef
Wennerströmm, E. O. (2009). Measuring the rule of law. In Rule of law promotion: Global perspectives, local applications, Skrifter från juridiska institutionen vid Umeå universitet nr 21.
Ziegert, K. A. (2009). Is the rule of law portable? A socio-legal journey from the Nordic Mediterranean Sea via the Silk Road to China. In Rule of law promotion: Global perspectives, local applications, Skrifter från juridiska institutionen vid Umeå universitet nr 21.
OECD Glossary of Tax Terms. http://www.oecd.org/ctp/glossaryoftaxterms.htm (2018-04-12).
Opinion of the Advocate-General Bobek, European Court of Justice Case C-251/16, delivered 7 September 2017.
- Perspectives on Corporate Taxation from a Sustainable Business Perspective
Roger Persson Österman
Neuer Inhalt/© Stellmach, Neuer Inhalt/© BBL, Neuer Inhalt/© Maturus, Pluta Logo/© Pluta, Neuer Inhalt/© hww, digitale Transformation/© Maksym Yemelyanov | Fotolia