Good Tax Governance: A Matter of Moral Responsibility and Transparency

Gribnau, Hans; Jallai, Ave-Geidi

doi:10.1515/ntaxj-2017-0005

Cited by 27 publications

(11 citation statements)

References 60 publications

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“…Related to this, we contribute to the current research in a threefold way: The results can have an impact on the current political discussions and could pave the way for further related experimental research regarding the "perceived fairness" of transfer pricing. In addition, our results also provide insights for corporate tax payers which want to avoid a reputation for "unfairness" due to very aggressive tax structuring and rather want to show moral leadership, see Gribnau and Jallai (2017). In non-tax frameworks Kahneman et al (1986a,b) and following papers show that even profit-maximizing firms to act "fair" if "unfair" behavior involves e.g.…”

Section: Forschungsberichte Des Fachbereichs Wirtschaftswissenschaftementioning

confidence: 57%

Perceived Fairness in the Taxation of a Digital Business Model

Greil

Schwarz

Stein³

2018

SSRN Journal

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The "fair" taxation of digital business models is challenging. One of the key aspects-both policy makers and the public opinion consider as most pressuring-is the determination of intragroup transfer prices for intangibles used in digital business models. In this paper, we address the issue of a "perceived fair" taxation of the digital economy in the light of the arm's length principle based on a survey with transfer pricing experts. The aim of the survey is not to estimate arm's length profit allocations but rather to elicit fairness considerations in different transfer pricing related scenarios. In a digital economy framework where arm's length profits are distributed extremely inequitably, subjects perceive this distribution of profits as most unfair compared to more balanced scenarios. Consequently, subjects propose a "fair" distribution of profits that substantially differs from the exogenously given arm's length allocation. In scenarios with a more balanced arm's length allocation of profits, we find that the perceived fairness for the expert groups increases while a control group of business students is almost not influenced by the arm's length allocation of profits.

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Section: Forschungsberichte Des Fachbereichs Wirtschaftswissenschaftementioning

confidence: 57%

Perceived Fairness in the Taxation of a Digital Business Model

Greil

Schwarz

Stein³

2018

SSRN Journal

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“…Consequently, their effectiveness may be influenced by the taxpayer's perception of the effectiveness of the government. Existing literature [70,71] shows an increase in voluntary conformity when taxpayers have a high level of trust in the government. Therefore, a discussion of our research results from this angle seems to be useful.…”

Section: Impact Of Government Effectivenessmentioning

confidence: 99%

Debt Sustainability: Can EU Member States Use Environmental Taxes to Regain Fiscal Space?

Țibulcă

2021

Sustainability

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The COVID-19 pandemic has taken its toll on the economies of the EU member states. While policymakers have been faced with rising government spending in an effort to combat the health crisis, this has led to unprecedented levels of government debt and budget deficits. Debt sustainability has been severely affected by decreasing fiscal space, and there are significant concerns that a debt crisis is looming on the horizon for the EU. The current study aims to analyze environmental taxes as a potential solution for rebuilding fiscal space and thus improving debt sustainability in the EU. The research method used to study the impact that the four types of environmental taxes may have on fiscal space is the dynamic panel regression model, estimated using the Generalized Method of Moments (GMM). The conclusions show that all four categories of environmental taxes can help the EU member states regain fiscal space and improve their debt sustainability. The research results show that the strongest positive impact on fiscal space will be achieved by energy taxes and transport taxes.

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“…Thus, when designing and executing a corporate strategy and making tax-related decisions, socially responsible entities must consider ethical factors in addition to legal and economic ones [23]. As posited by Gribnau and Jallai [24], corporations that already claim to have a CSR policy or strategy must meet the requirements for good tax governance, as taxes are a societal contribution, and to the extent that good tax governance is founded on a deep desire to be transparent, which goes well beyond a cost-benefit analysis, reputation, and market value of an entity. In response, this study uses VOSviewer together with CiteSpace by way of triangulation (in a complement role) to establish the relationship between CSR and tax aggressiveness.…”

Section: Introductionmentioning

confidence: 99%

Corporate Social Responsibility and Corporate Tax Aggressiveness: A Scientometric Analysis of the Existing Literature to Map the Future

Issah

Rodrigues

2021

Sustainability

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Using data from 2003 to 2020, this study uses a scientometric approach to investigate the nexus between Corporate Social Responsibility (CSR) and corporate tax aggressiveness research. The objective is to identify under-explored regions, variables, citation patterns, theories, and unexplored topics in the body of knowledge to establish trends in publications on issues about corporate social responsibility and corporate tax aggressiveness. In addition, the study also considers publication journal areas of focus. Research linking CSR and tax avoidance using VOSviewer and triangulating with CiteSpace, by way of approach, is not found in the literature. The findings suggest that CSR and corporate tax aggressiveness researchers do not use far-reaching relevant theories and applicable findings from studies beyond their clusters. Another finding is that African countries remain under-explored due to the absence of institutional representation and an adequate number of investigators regarding CSR and corporate tax aggressiveness research. Finally, the study reveals a number of research topics to be explored. Governments, particularly in developing economies, should create policies that define taxes as part of an entity’s CSR narrative to enhance transparency and legitimacy. In addition, the study is of immense significance to master and PhD students since it provides an agenda for future research.

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Good Tax Governance: A Matter of Moral Responsibility and Transparency

Cited by 27 publications

References 60 publications

Perceived Fairness in the Taxation of a Digital Business Model

Perceived Fairness in the Taxation of a Digital Business Model

Debt Sustainability: Can EU Member States Use Environmental Taxes to Regain Fiscal Space?

Corporate Social Responsibility and Corporate Tax Aggressiveness: A Scientometric Analysis of the Existing Literature to Map the Future

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