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.
关键词
企业税务责任/企业纳税/税务规避/企业社会责任
Key words
corporate tax responsibility/corporate taxation/corporate tax avoidance/corporate social re-sponsibility
维普
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