Concepedia

Corporate Social Responsibility and Tax Aggressiveness: A Test of Legitimacy Theory

Social and Environmental Accountability Journal · 2015 · 52 citations · 9 references

Concepts

ManagementAccountancyStrategyCorporate Social ResponsibilityCorporate TaxationTaxationCorporate CitizenshipCorporate Responsibility ReportingCorporate Social Responsibility ReportingCsr StrategySocial ResponsibilityTax ReportingCorporate Social Responsibility DecisionsCorporate Social Responsibility LegitimacyCsr DisclosureCsr Reporting

Abstract

To me the idea that taxes are contributions to society is intuitively reasonable. It is a corporate social responsibility (CSR). Both tax behaviour and CSR reporting strategy are corporate decision...

References

9

Corporate social and environmental reporting

Rob Gray, Reza Kouhy, Simon Lavers · Accounting Auditing & Accountability Journal · 1995 · 3.3K citations

Business, Accountancy, Accounting +11

The implications of Organizational Legitimacy for Corporate Social Performance and Disclosure

Cristi Kay Lindblom · Medical Entomology and Zoology · 1994 · 1K citations

Management, Corporate Governance, Organization Studies +14

Factors Influencing Social Responsibility Disclosure by Portuguese Companies

Manuel Castelo Branco, Lúcia Lima Rodrigues · Journal of Business Ethics · 2008 · 917 citations

Business, Accountancy, Accounting +14

Corporate social responsibility and tax aggressiveness: An empirical analysis

Roman Lanis, Grant Richardson · Journal of Accounting and Public Policy · 2011 · 776 citations

Public Affairs, Accountancy, Accounting +16

Comparison of Social Responsibility Information DisclosureMedia Used by Canadian Firms

Daniel Zéghal, Sadrudin A. Ahmed · Accounting Auditing & Accountability Journal · 1990 · 553 citations

Business, Accountancy, Accounting +17