An Overview of the Research on Corporate Tax Responsibility
This study offers a comprehensive overview of the present state of Corporate Tax Responsibility(CTR)research through introducing scholars'different views on CTR and relevant research on different dimensions(i.e.instrumental,political,integrative and ethical dimensions).Subsequently,the concept of CTR is summarized systematically,which includes paying a fair share of taxes,complying with both the"legal provisions"and the"legal spirit",managing all stakeholders'interests,and being transparent in tax-related work.The last part discusses further developments in research in this area in the future.
corporate tax responsibilitycorporate taxationcorporate tax avoidancecorporate social re-sponsibility
万方数据
维普
