The Culture of Tax Avoidance

Ordower, Henry

doi:10.2139/ssrn.1596684

Cited by 7 publications

(9 citation statements)

References 11 publications

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“…Just as a nation can possess its own individual tax culture (Ordower 2010), so can a corporation have its own culture towards tax compliance and tax avoidance. The practice of successful tax avoidance signals to managers that clouding information from authorities is an acceptable practice under certain circumstances.…”

Section: Tax Avoidance and The Organizational Commonsmentioning

confidence: 99%

Tax Avoidance as a Sustainability Problem

2016

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This manuscript proposes that tax avoidance can be better understood and mitigated as a sustainability problem. Tax avoidance is not just a financial problem for tax authorities, but one that erodes critical common spaces necessary for the smooth functioning of regulatory compliance, organizational integrity, and society. Defining tax avoidance as a sustainability problem offers a broader and more holistic understanding of the organizational and societal consequences of tax avoidance behavior. Sustainability is also a mature and legitimized concept that can readily incorporate taxation. A variety of established sustainability metrics have the capacity to incorporate anti-tax avoidance measures or publicize firms that engage in fair tax practices. This manuscript concludes that integrating sustainability principles, in conjunction with important extant work on corporate social responsibility and taxation, can advance the goals of decreasing the occurrence and acceptability of tax avoidance.

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Section: Tax Avoidance and The Organizational Commonsmentioning

confidence: 99%

Tax Avoidance as a Sustainability Problem

2016

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“…169 Perhaps the most interesting action in information gathering was when Germany purchased a stolen list of German investors in Liechtenstein Stiftungen to discover those investors' evasion of German tax liability. 170 The US approach to tax competition differs somewhat from that of other OECD countries. Since the US taxes its citizens, residents, and domestic entities on their income from all sources worldwide, 171 operating or investing directly in low tax jurisdictions provides US persons no tax benefit provided that the US taxpayer reports completely and honestly.…”

Section: Tax Competition Avoidance and Evasionmentioning

confidence: 99%

Uniform International Tax Collection and Distribution for Global Development, a *(**)topian BEPS Alternative

Ordower

2020

SSRN Journal

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“…In this respect, the Dutch tax culture is by no means an exception. Other legislatures (continue to) fuel ‘the growth of tax avoidance culture by relying on the taxation system to deliver a variety of tax unrelated subsidies and economic stimuli and (…) to drive social policy’ (Ordower, 2010: 6). To my mind, the tax legislature would to do well to show more respect for legal principles, strengthening rather than weakening the internal morality of the law (see ‘Rule following guided by legal principles’ section).…”

Section: Tax Legislationmentioning

confidence: 99%

Corporate Social Responsibility and Tax Planning

Gribnau

2015

Social & Legal Studies

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Taxpayers have to plan their tax affairs to plan their life or develop their business strategy. Often tax planning is encouraged and intended by tax legislation but sometimes it is not. By way of tax incentives, the tax legislator often tries to steer citizens' behaviour to achieve all kind of policy goals. This way the tax legislator stimulates taxpayers to adopt a calculating attitude towards the tax system, breeding a rule-based mindset focused on tax planning. This rule focus crowds out ethics. Taxpayers turn around the rules to their advantage. The tax legislator usually reacts with refined or new rules that add to the existing complexity of tax law. Companies endorsing corporate social responsibility (CSR) accept ethical obligations beyond compliance with the law. It is argued that these companies should agree that the interpretation and use of tax rules are based on a moral choice that rules out strictly complying with the letter of the law. CSR companies should even take one more step in endorsing the view that tax is a body of rules, which itself is grounded in principles that make up the internal morality of law. Therefore, they should take these principles seriously when engaging in tax planning.

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The Culture of Tax Avoidance

Cited by 7 publications

References 11 publications

Tax Avoidance as a Sustainability Problem

Tax Avoidance as a Sustainability Problem

Uniform International Tax Collection and Distribution for Global Development, a *(**)topian BEPS Alternative

Corporate Social Responsibility and Tax Planning

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