Smoke and mirrors: Corporate social responsibility and tax avoidance—A reply to Hasseldine and Morris

Accounting Forum - Tập 37 - Trang 15-28 - 2013
Prem Sikka1
1Centre for Global Accountability, Essex Business School, University of Essex, Colchester, Essex CO4 3SQ, UK

Tài liệu tham khảo

10.1016/S0361-3682(01)00009-5 Arrington E., 2003, Accountancy Business and the Public Interest, 2, 41 J.BakanThe corporation: The pathological pursuit of profit and power2005ConstableLondon N.BrunssonThe organization of hypocrisy. Talk, decisions and actions in organizations1989John WileyChichester 10.1016/0361-3682(93)90001-M N.BrunssonOrganizing organizations1998Copenhagen Business School PressCopenhagen N.BrunssonThe organization of hypocrisySecond edition with a new introduction2002Abstrakt Liber Copenhagen Business School PressOslo N.BrunssonThe consequences of decision-making2007Oxford University PressOxford Christian-AidDeath and taxes: The true toll of tax dodging2008Christian-AidLondon 10.1016/j.accfor.2005.03.004 10.4324/9780203125618 European CommissionTackling tax fraud and evasion in the EU – Frequently asked questions2012European CommissionBrusselshttp://europa.eu/rapid/pressReleasesAction.do?reference=MEMO/12/492&format=HTML&aged=0&language=EN&guiLanguage=en C.FausetWhat’s wrong with corporate social responsibility2006Corporate WatchOxford Freedman J., 2008, Beyond boundaries: Developing approaches to tax avoidance and tax risk management C.FuestN.RiedelTax evasion, tax avoidance and tax expenditures in developing countries: A review of the literature2009Oxford University Centre for Business Taxation 10.1016/j.aos.2012.03.004 J.HabermasLegitimation crisis1976HeinemannLondon J.HabermasThe structural transformation of the public sphere: An inquiry into a category of bourgeois society1989MIT PressCambridge, MA(translated by Thomas Burger) G.HanlonThe commercialisation of accountancy: Flexible accumulation and the transformation of the service class1994MacmillanLondon 10.1016/j.accfor.2012.05.001 HMRCMeasuring tax gaps 20112011HMRCLondon HMRCAnnual report and accounts 2011–20122012HMRCLondonhttp://www.hmrc.gov.uk/about/annual-report-accounts-1112.pdf HM TreasuryGAAR STUDY. A study to consider whether a general anti-avoidance rule should be introduced into the UK tax system2011HM TreasuryLondon T.S.KuhnThe structure of scientific revolutions1962The University of Chicago PressChicago 10.1111/j.1468-0297.2004.00234.x A.MitchellP.SikkaThe pin-stripe mafia: How accountancy firms destroy societies2011Association for Accountancy & Business AffairsBasildon 10.1016/S0361-3682(98)00010-5 R.MurphyThe courageous state: Rethinking economics, society and the role of government2011Searching FinanceLondon National Audit OfficeSettling large tax disputes2012NAOLondon 10.1108/09513579510094705 R.PalanThe offshore world: Sovereign markets, virtual places, and nomad millionaires2003Cornell University PressIthaca, NY R.PalanR.MurphyC.ChavagneuxTax havens how globalization really works2010Cornell University PressIthaca Puxty T., 1995, Policing accounting knowledge: The market for excuses affair 10.1111/j.1467-9930.2007.00245.x 10.1016/j.accfor.2005.03.006 N.ShaxsonTreasure islands: Uncovering the damage of offshore banking and tax havens2011Palgrave MacmillanNew York 10.1016/j.accfor.2010.05.002 10.1016/j.cpa.2011.03.004 10.1006/cpac.1997.0159 10.1006/cpac.1995.1031 10.1016/j.cpa.2010.02.004 10.1108/09513579510094723 S.SoederbergCorporate power and ownership in contemporary capitalism: The politics of resistance and domination2010RoutledgeAbingdon 10.1016/j.accfor.2008.03.001 10.1016/j.accfor.2007.08.002 US Senate Permanent Subcommittee on InvestigationsTax haven abuses: The enablers, the tools and secrecy2006USGPOWashington, DC M.WeberMax Weber on law in economy and society (translated by Edward Shils and Max Rheinstein)1966Cambridge University PressCambridge