Ethics, Social Responsibility and Tax Aggressiveness. Can a Code of Ethics Absolve a Company?

Francesca Maria Cesaroni (), Mara Del Baldo and Francesca Stradini ()
Additional contact information
Francesca Maria Cesaroni: University of Urbino Carlo Bo
Francesca Stradini: University of Urbino Carlo Bo

A chapter in Accounting, Accountability and Society, 2020, pp 61-79 from Springer

Abstract: Abstract The aim of the paper is to nurture the debate on the relationship between ethics and tax aggressiveness. This issue is particularly relevant to Italy where in the last years several companies have been involved in tax avoidance and other aggressive tax practices. The case analysis presented in this paper concerns a famous Italian fashion house, which allows us to investigate some aspects related to the complex relationship between ethics, socially responsible behaviour and tax behaviour. In this regard, the case analysis enriches the academic debate with further insights about the difficulty in expressing a definitive and incontrovertible judgment on tax behaviours that are usually defined as aggressive. Our analysis also suggests the need to bring attention to the institutional level, as it can play a fundamental role in allowing and promoting—rather than hindering and preventing—the occurrence of regrettable and undesirable tax behaviours that are counterproductive for national governments and communities.

Keywords: Ethics; CSR; Tax aggressiveness; Tax avoidance; Tax inversion; Case study (search for similar items in EconPapers)
Date: 2020
References: Add references at CitEc
Citations: View citations in EconPapers (1)

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

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:spr:csrchp:978-3-030-41142-8_4

Ordering information: This item can be ordered from
http://www.springer.com/9783030411428

DOI: 10.1007/978-3-030-41142-8_4

Access Statistics for this chapter

More chapters in CSR, Sustainability, Ethics & Governance from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().