Visualitzant per matèria "Tax avoidance"
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Auditor-provided tax services and tax avoidance: evidence from Spain
(Spanish Journal of Finance and Accounting / Revista Española de Financiacion y Contabilidad, 2020-03-05)We investigate the relationship between auditor-provided tax services (APTS) and tax avoidance in Spain. As a result of a recently enacted EU legislation, APTS is seriously restricted within the EU. The ... -
The Influence of Organizations’ Tax Avoidance Practices on Consumers’ Behavior: The Role of Moral Reasoning Strategies, Political Ideology, and Brand Identification
(Journal of Business Ethics. 2020;174:369-386, 2020-09-02)This study adopts moral reasoning strategies (moral rationalization and decoupling) to investigate why consumers support companies involved in ethical transgressions. Drawing on several cases of real ...