Good Tax Governance: A Matter of Moral Responsibility and Transparency

Categoría del artículo: Article

Publicado en línea: 13 jul 2017

Páginas: 70 - 88

Recibido: 13 may 2017

Aceptado: 13 may 2017

DOI: https://doi.org/10.1515/ntaxj-2017-0005

Palabras clave

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.