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Business Law, Public Responsibility, and Ethics Commons

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Corporate social responsibility

Lingnan University

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Full-Text Articles in Business Law, Public Responsibility, and Ethics

Social Responsibility, Machiavellianism And Tax Avoidance: A Study Of Hong Kong Tax Professionals, William Eugene Shafer, Richard S. Simmons Jan 2008

Social Responsibility, Machiavellianism And Tax Avoidance: A Study Of Hong Kong Tax Professionals, William Eugene Shafer, Richard S. Simmons

Prof. SHAFER William Eugene

This study investigates the effects of attitudes toward the perceived importance of corporate ethics and social responsibility and Machiavellianism on professional tax practitioners’ willingness to advocate aggressive avoidance schemes on behalf of corporate clients. We hypothesise that practitioners who perceive corporate ethics and social responsibility as more important will judge aggressive avoidance less favourably, and accordingly will estimate a lower likelihood of acquiescence in such schemes. We also hypothesise that practitioners with stronger Machiavellian orientations will be less likely to feel that corporate ethics and social responsibility are important, and more likely to judge aggressive tax avoidance schemes favourably. The ...