Good Tax Governance: A Matter of Moral Responsibility and Transparency

Catégorie d'article: Article

Publié en ligne: 13 juil. 2017

Pages: 70 - 88

Reçu: 13 mai 2017

Accepté: 13 mai 2017

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

Mots clés

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.