IDEAS home Printed from https://ideas.repec.org/h/spr/csrchp/978-3-030-41142-8_4.html
   My bibliography  Save this book chapter

Ethics, Social Responsibility and Tax Aggressiveness. Can a Code of Ethics Absolve a Company?

In: Accounting, Accountability and Society

Author

Listed:
  • Francesca Maria Cesaroni

    (University of Urbino Carlo Bo)

  • Mara Del Baldo

    (University of Urbino Carlo Bo)

  • Francesca Stradini

    (University of Urbino Carlo Bo)

Abstract

The aim of the paper is to nurture the debate on the relationship between ethics and tax aggressiveness. This issue is particularly relevant to Italy where in the last years several companies have been involved in tax avoidance and other aggressive tax practices. The case analysis presented in this paper concerns a famous Italian fashion house, which allows us to investigate some aspects related to the complex relationship between ethics, socially responsible behaviour and tax behaviour. In this regard, the case analysis enriches the academic debate with further insights about the difficulty in expressing a definitive and incontrovertible judgment on tax behaviours that are usually defined as aggressive. Our analysis also suggests the need to bring attention to the institutional level, as it can play a fundamental role in allowing and promoting—rather than hindering and preventing—the occurrence of regrettable and undesirable tax behaviours that are counterproductive for national governments and communities.

Suggested Citation

  • Francesca Maria Cesaroni & Mara Del Baldo & Francesca Stradini, 2020. "Ethics, Social Responsibility and Tax Aggressiveness. Can a Code of Ethics Absolve a Company?," CSR, Sustainability, Ethics & Governance, in: Mara Del Baldo & Jesse Dillard & Maria-Gabriella Baldarelli & Massimo Ciambotti (ed.), Accounting, Accountability and Society, pages 61-79, Springer.
    • Handle: RePEc:spr:csrchp:978-3-030-41142-8_4
    DOI: 10.1007/978-3-030-41142-8_4
    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.

    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:978-3-030-41142-8_4. 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.