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Corporate tax: what do stakeholders expect?

  • Carola Hillenbrand
  • , Kevin G. Money
  • , Chris Brooks
  • , Nicole Tovstiga

    Research output: Contribution to journalArticle (Academic Journal)peer-review

    30 Citations (Scopus)

    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.
    Original languageEnglish
    Pages (from-to)403-426
    Number of pages24
    JournalJournal of Business Ethics
    Volume158
    Issue number2
    DOIs
    Publication statusPublished - 1 Aug 2019

    UN SDGs

    This output contributes to the following UN Sustainable Development Goals (SDGs)

    1. SDG 12 - Responsible Consumption and Production
      SDG 12 Responsible Consumption and Production

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