Tax avoidance: a threat to corporate legitimacy? An examination of companies’ financial and CSR reports

Holland, Kevin ORCID: https://orcid.org/0000-0002-0414-2503, Lindop, Sarah and Zainudin, Fatimah 2016. Tax avoidance: a threat to corporate legitimacy? An examination of companies’ financial and CSR reports. British Tax Review 3 , pp. 310-338.

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Abstract

Examines, through a study of corporate social responsibility reports and tax-related disclosures in annual reports, the responses of corporate managers to allegations of tax avoidance. Reviews the importance of organisational legitimacy, the types of disclosure predicted by legitimacy theory, and the scope of UK corporate tax avoidance. Details the methodology of the study and its main findings, including the shortcomings of voluntary disclosure.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HJ Public Finance
Publisher:	Sweet and Maxwell
ISSN:	0007-1870
Date of First Compliant Deposit:	13 July 2016
Last Modified:	11 Nov 2023 03:13
URI:	https://orca.cardiff.ac.uk/id/eprint/92507

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