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Legitimacy gaps, CSR strategy and their effect on tax information
Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration. Högskolan i Gävle.
Hogskolan i Gavle.
2018 (English)In: Rättsliga och ekonomiska reflektioner över internationell skatteplanering / [ed] Yvette Lind, Uppsala: Iustus förlag, 2018, p. 196-225Chapter in book (Refereed)
Abstract [en]

Legitimacy gaps are the results of flaws and inconsistencies of asymmetric information and imperfect financial markets. The objective of this paper is to explore the role of tax advisors and the challenges that they are facing on information obligation, within the framework of legitimacy and stakeholder theories, combined with current research concerning voluntary corporate social responsibility and sustainability disclosures. After introducing briefly the role of tax advisors related to information obligation, the paper discusses legitimacy theory and stakeholder theory along with different views on CSR strategies on tax used by managers to solve issues that create legitimacy gaps and also techniques to either gain, maintain or repair legitimacy. It explores the basics of stakeholder theory as a framework for CSR strategies on tax development and its practical uses. The final discussion is focusing on the role of tax advisors in disclosing information since taxation and sustainability considered together and appropriately combined are in the interest of all.

Place, publisher, year, edition, pages
Uppsala: Iustus förlag, 2018. p. 196-225
Keywords [en]
legitimacy theory, stakeholder theory, corporate social responsibility, sustainability, tax advisor, information, risk management
National Category
Law Business Administration
Research subject
sustainability; Law
Identifiers
URN: urn:nbn:se:umu:diva-156830ISBN: 9789176789919 (print)OAI: oai:DiVA.org:umu-156830DiVA, id: diva2:1292458
Available from: 2019-02-28 Created: 2019-02-28 Last updated: 2019-04-08Bibliographically approved

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Lions, Catherine

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CiteExportLink to record
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Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf