IDEAS home Printed from https://ideas.repec.org/h/spr/csrchp/978-3-030-36970-5_2.html
   My bibliography  Save this book chapter

Corporate Tax Responsibility: Do Investors Care?

In: Responsible Business in a Changing World

Author

Listed:
  • Eva Pardo

    (Universidad Nacional de Educación a Distancia (UNED))

  • Marta de la Cuesta-González

    (Universidad Nacional de Educación a Distancia (UNED))

Abstract

In a context of increasing public awareness of corporate harmful tax practices and their impact on society, corporate tax responsibility (CTR) is becoming more important to companies, stakeholders and scholars. Nevertheless, this issue has not been fully explored in the academic literature and the few existing studies do not delve into the priorities of shareholders and investors. Our research aims to fill this gap by exploring the importance that the main actors involved in investment decisions give to the corporate tax practices and policies of listed companies. Based on the main academic literature and public CTR initiatives such as the Base erosion and profit shifting project (BEPS), we designed a survey to obtain the opinion of asset owners, asset managers, listed companies, financial analysts, social rating agencies and proxy advisors/solicitors. Results show that, although the investment community pays little attention to the (ir) responsibility of the taxation practices of listed companies, this importance will increase noticeably in coming years. According to respondents, the reasons for this change include diverse issues such as reputational and governance risks.

Suggested Citation

  • Eva Pardo & Marta de la Cuesta-González, 2020. "Corporate Tax Responsibility: Do Investors Care?," CSR, Sustainability, Ethics & Governance, in: Belén Díaz Díaz & Nicholas Capaldi & Samuel O. Idowu & René Schmidpeter (ed.), Responsible Business in a Changing World, pages 17-31, Springer.
    • Handle: RePEc:spr:csrchp:978-3-030-36970-5_2
    DOI: 10.1007/978-3-030-36970-5_2
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Francesco Scarpa & Silvana Signori, 2023. "Understanding corporate tax responsibility: a systematic literature review," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 14(7), pages 179-201, June.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:csrchp:978-3-030-36970-5_2. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.