An examination of the political salience of corporate tax avoidance: A case study of the Tax Justice Network

被引：22

作者：

Dallyn, Sam ^{[1
]}

机构：

[1] Univ Manchester, Alliance Manchester Business Sch, Booth St East, Manchester M15 6PB, Lancs, England

来源：

ACCOUNTING FORUM | 2017年 / 41卷 / 04期

关键词：

Corporate tax avoidance; Politics; Civil society; Tax justice network; SOCIAL-RESPONSIBILITY; ACTIVISM; ACCOUNTS; SMOKE;

D O I：

10.1016/j.accfor.2016.12.002

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Corpate tax avoidance (CTA) has become a high profile issue despite being a complex area of accounting practice. One reason for this has been the civil society campaign opposing tax avoidance. The paper provides a case study of one key civil society actor: the Tax Justice Network (TJN). Existing accounting analysis offers little to explain how some accounting issues acquire political attention and media coverage. To address this, the concept of political salience is introduced into accounting analysis - understood as the creation of focal points in campaigns - to consider how the TJN contributed to the political profile of CTA. Crown Copyright (C) 2016 Published by Elsevier Ltd. All rights reserved.

引用

页码：336 / 352

页数：17

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