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An examination of the political salience of corporate tax avoidance: A case study of the Tax Justice Network

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  • Sam Dallyn

Abstract

Corporate tax avoidance (CTA) has become a high profile issue despite being a complex area of accounting practice. One reason for this has been the civil society campaign opposing tax avoidance. The paper provides a case study of one key civil society actor: the Tax Justice Network (TJN). Existing accounting analysis offers little to explain how some accounting issues acquire political attention and media coverage. To address this, the concept of political salience is introduced into accounting analysis – understood as the creation of focal points in campaigns – to consider how the TJN contributed to the political profile of CTA.

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  • Sam Dallyn, 2017. "An examination of the political salience of corporate tax avoidance: A case study of the Tax Justice Network," Accounting Forum, Taylor & Francis Journals, vol. 41(4), pages 336-352, December.
    • Handle: RePEc:taf:accfor:v:41:y:2017:i:4:p:336-352
    DOI: 10.1016/j.accfor.2016.12.002
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    Cited by:

    1. Godwin Emmanuel, Oyedokun, & Olayinka Yetunde , Suleiman, & Olusola James, Oladejo,, 2021. "Central Bank Of Nigeria Cashless Policy And Financial Performance Of The Banking Sector In Nigeria," Multidisciplinary Journal of Management Sciences, Association of Forensic Accounting Researchers (AFAR), vol. 3(1), pages 32-52, June.
    2. Oswald O., Onyeukwu, & C. Churchill , Okoro, & Michael I., Nwachukwu,, 2021. "Effect Of Capital Structure On Financial Performance Of Building Material Firms In Nigeria," Multidisciplinary Journal of Management Sciences, Association of Forensic Accounting Researchers (AFAR), vol. 3(1), pages 87-112, June.
    3. Roselyn Afor, Haruna, & O. Jacob, Ame, & Suleiman Akwu-odo Salihu, Aruwa,, 2021. "Moderating Impact Of Ownership Structure On Value Relevance Of Accounting Information In Firms List Nigeria," Multidisciplinary Journal of Management Sciences, Association of Forensic Accounting Researchers (AFAR), vol. 3(1), pages 153-171, June.
    4. Michael Tonbraladoh, Sinebe,, 2021. "Tax Evasion And Avoidance And Economic Development: Evidence From Nigeria," Multidisciplinary Journal of Management Sciences, Association of Forensic Accounting Researchers (AFAR), vol. 3(1), pages 172-185, June.
    5. Joshua Adewale , Adejuwon, & Risikat Arike, Ojo,, 2021. "Nexus Between Value Added Tax And Economic Growth In Nigeria," Multidisciplinary Journal of Management Sciences, Association of Forensic Accounting Researchers (AFAR), vol. 3(1), pages 113-130, June.
    6. Gunn, Anna F. & Koch, Dirk-Jan & Weyzig, Francis, 2020. "A methodology to measure the quality of tax avoidance case studies: Findings from the Netherlands," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 39(C).
    7. Mariam Abosede, Tiamiyu, & Godwin Emmanuel , Oyedokun, & Aderemi, Adeyemo,, 2021. "Firm Characteristics And Sustainability Reporting Of Listed Manufacturing Companies In Nigeria," Multidisciplinary Journal of Management Sciences, Association of Forensic Accounting Researchers (AFAR), vol. 3(1), pages 1-18, June.
    8. Esther A. Olanrewaju, Sanya, & Omolara Oluwatobi, Omotunde,, 2021. "Up-Skilling Employees, Organizational Behavior And Development Achievement In Selected Firms In Ibadan, Oyo State," Multidisciplinary Journal of Management Sciences, Association of Forensic Accounting Researchers (AFAR), vol. 3(1), pages 72-86, June.
    9. Apostol, Oana & Pop, Alina, 2019. "‘Paying taxes is losing money’: A qualitative study on institutional logics in the tax consultancy field in Romania," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 58(C), pages 1-23.
    10. O. A. , Joseph, & A. V, Oyewo,, 2021. "Effects Of Internal Control Systems On Market Performance Of Some Selected Entertainment Firms In Ibadan, Oyo State Nigeria," Multidisciplinary Journal of Management Sciences, Association of Forensic Accounting Researchers (AFAR), vol. 3(1), pages 19-31, June.
    11. Uchechukwu Agbo, Melletus,, 2021. "Effects Of Quality Of Work Life Balance On Employee Productivity (A Study Of Selected Deposit Money Banks In Aba, Abia State, Nigeria)," Multidisciplinary Journal of Management Sciences, Association of Forensic Accounting Researchers (AFAR), vol. 3(1), pages 53-71, June.
    12. Y. A., Adeniji,, 2021. "Organisational Reward And Corporate Investment Decisions Among Selected Listed Manufacturing Firms In Nigeria," Multidisciplinary Journal of Management Sciences, Association of Forensic Accounting Researchers (AFAR), vol. 3(1), pages 131-152, June.

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