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Good Tax Governance: A Matter of Moral Responsibility and Transparency Cover

Good Tax Governance: A Matter of Moral Responsibility and Transparency

Nordic Tax Journal
Volume 2017 (2017): Issue 1 (January 2017)
By: Hans J.L.M. Gribnau and  Ave-Geidi Jallai  
Open Access
|Jul 2017

Authors

Hans J.L.M. Gribnau

J.L.M.Gribnau@tilburguniversity.edu

Professor of Tax Law, Fiscal Institute and the Center for Company Law, Tilburg University; Professor of Tax Law, Leiden University, Tilburg, Netherlands

Ave-Geidi Jallai

A.G.Jallai@tilburguniversity.edu

Fiscal Institute, Tilburg University, Tilburg, Netherlands
DOI: https://doi.org/10.1515/ntaxj-2017-0005 | Journal eISSN: 2246-1809
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Language: English
Page range: 70 - 88
Submitted on: May 13, 2017
Accepted on: May 13, 2017
Published on: Jul 13, 2017
Published by: DJØF Publishing, Nordic Tax Research Council
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Keywords:
multinationals,
tax avoidance,
aggressive tax planning,
corporate moral agency,
corporate social responsibility (CSR),
Carroll’s CSR Pyramid,
transparency,
Starbucks
Related subjects:
Business and economics,
Business management,
Business law,
Political economics,
Public finance and fiscal theory,
Law,
History, philosophy and sociology of law,
Public law,
Tax and accounting law

© 2017 Hans J.L.M. Gribnau, Ave-Geidi Jallai, published by DJØF Publishing, Nordic Tax Research Council
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

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