Tax Avoidance: A Threat to Corporate Legitimacy? An Examination of Companies’ Financial and CSR Reports

Abstract

Examines, through a study of corporate social responsibility reports and tax-related disclosures in annual reports, the responses of corporate managers to allegations of tax avoidance. Reviews the importance of organisational legitimacy, the types of disclosure predicted by legitimacy theory, and the scope of UK corporate tax avoidance. Details the methodology of the study and its main findings, including the shortcomings of voluntary disclosure.

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