Corporate Tax: What Do Stakeholders Expect?

Carola Hillenbrand (), Kevin Guy Money (), Chris Brooks and Nicole Tovstiga ()
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Carola Hillenbrand: University of Reading
Kevin Guy Money: University of Reading
Nicole Tovstiga: University of London

Journal of Business Ethics, 2019, vol. 158, issue 2, No 8, 403-426

Abstract: Abstract Motivated by the ongoing controversy surrounding corporate tax, this article presents a study that explores stakeholder expectations of corporate tax in the context of UK business. We conduct a qualitative analysis of in-depth interviews with representatives of community groups (NGOs/think tanks and special interest groups), as well as interviews with those representing business groups (business leaders and industry representatives). We then identify eight themes that together describe “what” companies need to do, “how” they need to do it, and “why” they need to do it, if they wish to appeal to a wide group of interested parties. We discuss our findings based on the corporate social responsibility literature and propose novel ways for community groups and business groups to connect on the topic of corporate tax, suggesting opportunities and themes for dialogue and potential steps to co-create solutions in a stakeholder society.

Keywords: Business leaders; Consumers; Corporate social responsibility; Corporate tax; NGOs; Stakeholders (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (6)

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DOI: 10.1007/s10551-017-3700-6

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