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Counter-accounting, Social Norms and Tax Havens

Author

Listed:
  • Quentin Arnaud

    (MRM - Montpellier Research in Management - UPVD - Université de Perpignan Via Domitia - UM - Université de Montpellier, UM - Université de Montpellier)

Abstract

Cette étude examine la manière dont les ONG construisent leurs contre-récits sur les paradis fiscaux pour promouvoir la justice fiscale. Le concept de paradis fiscal fait l'objet de nombreux débats sociétaux et des tensions émergent entre les institutions et ONG sur le choix des critères à retenir. Les résultats de l'étude montrent que les institutions sont préoccupées par des enjeux légaux et prônent la transparence fiscale entre juridictions. A contrario, les ONG sont influencées par les normes sociales et définissent ces territoires à partir des incitations fiscales (comme le taux légal d'imposition). De plus, la recherche révèle que les ONG mobilisent les données du reporting CbCR pour défendre leur nouvelle représentation de ces territoires. Nos résultats s'inscrivent dans le débat normatif sur l'impôt et contribuent aux champs de recherche sur la transparence fiscale et la contre-comptabilité.

Suggested Citation

  • Quentin Arnaud, 2022. "Counter-accounting, Social Norms and Tax Havens," Post-Print hal-03974676, HAL.
    • Handle: RePEc:hal:journl:hal-03974676
    as

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