Asking the Fox to Guard the Henhouse: The Tax Planning Industry and Corporate Social Responsibility  

Oleh:

Dietsch, Peter

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Ethical Perspectives: Journal of the European Ethics Network vol. 18 no. 3 (Sep. 2011), page 341-354.
Topik: Taxation; Corporate Social Responsibility; Regulation; Tax Planning; Tax Avoidance
Fulltext: 03-DIETSCH .pdf (183.1KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: EE45.18 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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What does it take for a corporation to act in a socially responsible manner? It would seem that respecting the fiscal duties imposed by the state should be high on the list. Compared to standard accounts of corporate social responsibility, this requirement seems relatively weak. The present paper argues that such a minimalist CSR turns out to be quite demanding. More specifically, I argue that for one particular sector, namely the tax planning industry, it would be utopian to expect its members to adopt even such a minimalist CSR. Given the business model of the tax planning industry and the motivations that flow from it, state intervention and enforceable rules are required to ensure socially responsible corporate conduct in this industry.

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