Taboo or technical issue? An empirical assessment of taxation in sustainability reports

Hardeck, Inga; Kirn, Tanja

doi:10.1016/j.jclepro.2016.06.028

Cited by 35 publications

(28 citation statements)

References 60 publications

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“…All of them may benefit in some way from the minimization of corporate taxation (Whait et al, 2018). Hardeck and Kirn (2016) find support for the managerial branch of stakeholder theory, observing that companies will often disclose tax information, not as a progressive form of CSR, but for impression management when pressured by stakeholders deemed to be necessary. The company does this, so the company gets support from stakeholders.…”

Section: Stakeholder Theorymentioning

confidence: 98%

Corporate Social Responsibility and Tax Aggressiveness: Evidence from Indonesia

Kristiadi

Kurniawati

Naufa

2020

JMTT

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The purpose of this research is to examine the impact of tax aggressiveness on corporate social responsibility (CSR) and its reversal. It also finds out which one of those relationships with more considerable influence. The population of this research is manufacture companies listed on the Indonesian Stock Exchange over the period 2008-2019. This research used a purposive sampling method and found 67 companies. We test the multiple regressions using the generalized method of moments (GMM) to analyze the hypotheses. The results depict that CSR does not affect tax aggressiveness. However, tax aggressiveness has a significant effect to enhance CSR. Therefore, the relationship between CSR and tax aggressiveness is only one direction.

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Section: Stakeholder Theorymentioning

confidence: 98%

Corporate Social Responsibility and Tax Aggressiveness: Evidence from Indonesia

Kristiadi

Kurniawati

Naufa

2020

JMTT

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“…We also include a LEVERAGE 9 variable. Finally, as the level of TR disclosure may also be related to tax aggressiveness (Barros, 2016;Hardeck and Kirn, 2016), we add a RATE_DIFF variable equal to the absolute difference between the company's ETR and the applicable tax rate in France equal to 38 percent 10 . Table 2 presents all variable definitions.…”

Section: Control Variablesmentioning

confidence: 99%

Coercive, normative, and mimetic isomorphisms as drivers of corporate tax disclosure

Depoers

Jérôme

2019

JAAR

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Purpose International Accounting Standard (IAS) 12 requires the disclosure of a tax reconciliation (TR). The purpose of the TR is to explain the differences between the corporate effective tax expense and the corporate theoretical tax expense. In this paper, the authors investigate which institutional pressures influence the level of disclosure of the TR. Design/methodology/approach The study draws on an empirical archival approach in which the level of disclosure is first measured and then associated with institutional pressures. The sample comprises 120 companies listed on the Paris stock exchange, i.e. a highly institutionalized setting. Findings The findings show a wide variation in the level of disclosure of the TR across the sample and that all three types of isomorphism (coercive, normative and mimetic) are associated with disclosure. Research limitations/implications The paper deals exclusively with TR given its importance to a wide range of users. Additional tax information available in annual reports, most of the time at an expert level, may be the subject of further research. Practical implications The results have important implications for standard setters, regulators, and practitioners as the research outlines the institutional pressures at work in corporate reporting policies and pushes forward the debate on fiscal transparency. Originality/value This paper documents the influence of institutional pressures on the level of the TR disclosure at a country level. It contributes to the literature on corporate tax disclosure which mainly focuses on differences across countries. An innovative ad hoc index is used to measure information completeness.

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“…It is labelled as "empirical assessment". The most active citer to the cluster is Hardeck and Kirn [75] in "Taboo or technical issue? An empirical assessment of taxation in sustainability reports".…”

Section: Co-citation Analysismentioning

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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Taboo or technical issue? An empirical assessment of taxation in sustainability reports

Cited by 35 publications

References 60 publications

Corporate Social Responsibility and Tax Aggressiveness: Evidence from Indonesia

Corporate Social Responsibility and Tax Aggressiveness: Evidence from Indonesia

Coercive, normative, and mimetic isomorphisms as drivers of corporate tax disclosure

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

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