Ethical Tax Corporate Governance of State‐owned Enterprises

Lidija Hauptman and Jernej Belak

Systems Research and Behavioral Science, 2015, vol. 32, issue 2, 183-189

Abstract: European Union no longer considers social responsibility (defined as responsibility for one's influences over society) a private affair of companies but requires member states to promote social responsibility and be its role model. Taxes may belong in this model, so do state‐owned enterprises (SOEs). Given the importance of SOEs and recognizing the different practices of (tax) corporate governance, the article focuses on two objectives: firstly, the importance of the impact of the enterprise's key stakeholders in the business ethics planning, and secondly, the role of planning and implementation of tax accounting that will foster enterprises' long‐term development and success based on the enterprise's ethical behavior. The article argues and suggests the ways in which business ethics and tax accounting could helpfully develop Ethical Tax Corporate Governance of SOEs. Copyright © 2014 John Wiley & Sons, Ltd.

Date: 2015
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://doi.org/10.1002/sres.2258

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bla:srbeha:v:32:y:2015:i:2:p:183-189

Ordering information: This journal article can be ordered from
http://www.blackwell ... bs.asp?ref=1092-7026

Access Statistics for this article

More articles in Systems Research and Behavioral Science from Wiley Blackwell
Bibliographic data for series maintained by Wiley Content Delivery ().