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Nordic Tax Journal
Volume 2017 (2017): Issue 1 (January 2017)
Open Access
Good Tax Governance: A Matter of Moral Responsibility and Transparency
Hans J.L.M. Gribnau
Hans J.L.M. Gribnau
Professor of Tax Law, Fiscal Institute and the Center for Company Law, Tilburg University; Professor of Tax Law, Leiden University
Tilburg, Netherlands
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Gribnau, Hans J.L.M.
and
Ave-Geidi Jallai
Ave-Geidi Jallai
Fiscal Institute, Tilburg University
Tilburg, Netherlands
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Jallai, Ave-Geidi
Jul 13, 2017
Nordic Tax Journal
Volume 2017 (2017): Issue 1 (January 2017)
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Article Category:
Article
Published Online:
Jul 13, 2017
Page range:
70 - 88
Received:
May 13, 2017
Accepted:
May 13, 2017
DOI:
https://doi.org/10.1515/ntaxj-2017-0005
Keywords
multinationals
,
tax avoidance
,
aggressive tax planning
,
corporate moral agency
,
corporate social responsibility (CSR)
,
Carroll’s CSR Pyramid
,
transparency
,
Starbucks
© 2017 H. J. L. M. Gribnau and A.-G. Jallai
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.