Ключевые слова
налоговый комплаенс
налоговая оптимизация
Как цитировать
Аннотация
Баланс между коммерческими интересами бизнеса и целями устойчивого развития достигается за счет внедрения ESG-практик, основанных на учете экологических, социальных и корпоративных (environmental, social, governance — ESG) аспектов деятельности, в сочетании с применением различных инструментов налоговой оптимизации. Авторы настоящего поискового исследования изучают связь между ESG и налоговым комплаенсом на базе мнений профильных специалистов. Существующие работы в данной сфере в основном опираются на вторичные данные, из-за чего их результаты страдают неоднозначностью и неполнотой. Исследователи ищут пути преодоления этих ограничений, обращаясь к широкому спектру смежных вопросов, в частности — к корпоративной этике и проблеме корпоративного лицемерия (гринвошинга и т. п.). Такой подход предполагает рассмотрение позиций заинтересованных сторон и учета всего спектра точек зрения на взаимосвязь между ESG и налоговым комплаенсом.Для целей статьи был проведен опрос, в котором приняли участие в общей сложности 22 сотрудника компаний, консультанта и представителя контрольно-надзорного органа. Его результаты позволили обнаружить разрыв между компаниями, налоговыми регуляторами и консультантами в понимании связи между ESG и налоговым комплаенсом. Расхождения наблюдаются также в позициях персонала по устойчивому развитию и налоговыми специалистами в компаниях. Согласно данным проведенного исследования, только государственно-частные партнерства воспринимают налоговый комплаенс как часть социальной сферы, между налоговой оптимизацией и ESG имеется отрицательная взаимозависимость, а признаки корпоративного лицемерия отсутствуют.
Литература
Abdul Rahman R., Alsayegh M.F. (2021) Determinants of corporate environment, social and governance (ESG) reporting among Asian firms. Journal of Risk and Financial Management, 14(4), 167. DOI: https://doi.org/10.3390/jrfm14040167
Benkraiem R., Uyar A., Kilic M., Schneider F. (2021) Ethical behavior, auditing strength, and tax evasion: A worldwide perspective. Journal of International Accounting, Auditing and Taxation, 43, 100380. DOI: https://doi.org/10.1016/j.intaccaudtax.2021.100380
Bouzzine Y.D., Lueg R. (2023) CSR, moral licensing and organizational misconduct: A conceptual review. Organization Management Journal, 20(2), 63-74. DOI: https://doi.org/10.1108/OMJ-09-2021-1355
Bruno R.L. (2019) Tax enforcement, tax compliance and tax morale in transition economies: A theoretical model. European Journal of Political Economy, 56, 193-211. DOI: https://doi.org/10.1016/j.ejpoleco.2018.08.006
Cicchiello A.F., Marrazza F., Perdichizzi S. (2023) Non-financial disclosure regulation and environmental, social, and governance (ESG) performance: The case of EU and US firms. Corporate Social Responsibility and Environmental Management, 30(3), 1121-1128. DOI: https://doi.org/10.1002/csr.2408
Davis A.K., Guenther D.A., Krull L.K., Williams B.M. (2016) Do socially responsible firms pay more taxes? The Accounting Review, 91(1), 47-68. https://www.jstor.org/stable/43867007.
Fonseca J. (2020) ESG investing: How corporate tax avoidance affects corporate governance & ESG analysis. Illinois Business Law Journal. https://ssrn.com/abstract=3628879, дата обращения 19.10.2023.
Freedman J. (2003) Tax and corporate responsibility. Tax Journal, 695(2), 1-4.
Freeman R. (1984) Strategic management. A stakeholder approach, New York: Cambridge University Press.
Friedman M. (2007) The social responsibility of business is to increase its profits. In: Corporate Ethics and Corporate Governance (eds. W.C. Zimmerli, M. Holzinger, K. Richter), Heidelberg, Dordrecht, London, New York: Springer, pp. 173-178.
Godfrey P.C. (2005) The relationship between corporate philanthropy and shareholder wealth: A risk management perspective. Academy of Management Review, 30(4), 777-798. https://www.jstor.org/stable/20159168.
Godfrey P.C., Merrill C.B., Hansen J.M. (2009) The relationship between corporate social responsibility and shareholder value: An empirical test of the risk management hypothesis. Strategic Management Journal, 30(4), 425-445. DOI: https://doi.org/10.1002/smj.750
Hamza S., Jarboui A. (2020) CSR: A moral obligation or a strategic behavior. Corporate Social Responsibility, 1-15. DOI: https://doi.org/10.5772/intechopen.94471
Harper S.J. (2009) Ethics versus morality: A problematic divide. Philosophy & Social Criticism, 35(9), 1063-1077. DOI: https://doi.org/10.1177/0191453709343388
Herremans I.M., Akathaporn P., McInnes M. (1993) An investigation of corporate social responsibility reputation and economic performance. Accounting, Organizations and Society, 18(7-8), 587-604. DOI: https://doi.org/10.1016/0361-3682(93)90044-7
Jenkins R., Newell P. (2013) CSR, tax and development. Third World Quarterly, 34(3), 378-396.
Jones S., Lay B.F., Baker M. (2017) The relationship between CSR and tax avoidance: An international perspective. Australian Tax Forum, 32(1). https://ssrn.com/abstract=2954291, дата обращения 23.10.2023.
Kanagaretnam K., Lee J., Lim C.Y., Lobo G. (2018) Societal trust and corporate tax avoidance. Review of Accounting Studies, 23(4), 1588-1628.
Khan M.A. (2022) ESG disclosure and firm performance: A bibliometric and meta analysis. Research in International Business and Finance, 61, 101668. DOI: https://doi.org/10.1016/j.ribaf.2022.101668
Kovermann J., Velte P. (2021) CSR and tax avoidance: A review of empirical research. Corporate Ownership and Control, 18(2), 20-39. DOI: https://doi.org/10.22495/cocv18i2art2
Kreps D.M. (1990) Corporate culture and economic theory. In: Perspectives on Positive Political Economy (eds. J.E. Alt, K.A. Shepsle), Cambridge: Cambridge University Press), pp. 90-142.
Lanis R., Richardson G. (2015) Is corporate social responsibility performance associated with tax avoidance? Journal of Business Ethics, 127, 439-457. DOI: https://doi.org/10.1007/s10551-014-2052-8
López-González E., Martínez-Ferrero J., García-Meca E. (2019) Does corporate social responsibility affect tax avoidance: Evidence from family firms. Corporate Social Responsibility and Environmental Management, 26(4), 819-831. DOI: https://doi.org/10.1002/csr.1723
Mao C.-W. (2019) Effect of corporate social responsibility on corporate tax avoidance: Evidence from a matching approach. Quality & Quantity, 53(1), 49-67. DOI: https://doi.org/10.1007/s11135-018-0722-9
Mitnick B.M., Windsor D., Wood D.J. (2023) Moral CSR. Business & Society, 62(1), 192-220. DOI: https://doi.org/10.1177/00076503221086881
OECD (2013a) Co-operative Compliance: A Framework: From Enhanced Relationship to Co-operative Compliance, Paris: OECD Publishing.
OECD (2023b) International collaboration to end tax avoidance, Paris: OECD Publishing. https://www.oecd.org/tax/beps.
Odriozola M.D., Baraibar-Diez E. (2017) Is corporate reputation associated with quality of CSR reporting? Evidence from Spain. Corporate Social Responsibility and Environmental Management, 24(2), 121-132. DOI: https://doi.org/10.1002/csr.1399
Ortas E., Gallego-Álvarez I. (2020) Bridging the gap between corporate social responsibility performance and tax aggressiveness: The moderating role of national culture. Accounting, Auditing & Accountability Journal, 33(4), 825-855. DOI: https://doi.org/10.1108/AAAJ-03-2017-2896
Scheffer D. (2013) The ethical imperative of curbing corporate tax avoidance. Ethics & International Affairs, 27(4), 361-369.
Sikka P. (2010) Smoke and mirrors: Corporate social responsibility and tax avoidance. Accounting Forum, 34(3-4), 153-168. DOI: https://doi.org/10.1016/j.accfor.2010.05.002
Thomsen M., Watrin C. (2018) Tax avoidance over time: A comparison of European and US firms. Journal of International Accounting, Auditing and Taxation, 33, 40-63. DOI: https://doi.org/10.1016/j.intaccaudtax.2018.11.002
Tillmann W., Daniel K., Cord-Christian T. (2020) Deconstructing corporate hypocrisy: A delineation of its behavioral, moral, and attributional facets. Journal of Business Research, 114(C), pp. 385-394. DOI: https://doi.org/10.1016/j.jbusres.2019.07.041
Wang F., Xu S., Sun J., Cullinan C.P. (2020) Corporate tax avoidance: A literature review and research agenda. Journal of Economic Surveys, 34(4), 793-811. DOI: https://doi.org/10.1111/joes.12347
Whait R.B., Christ K.L., Ortas E., Burritt R.L. (2018) What do we know about tax aggressiveness and corporate social responsibility? An integrative review. Journal of Cleaner Production, 204, 542-552. DOI: https://doi.org/10.1016/j.jclepro.2018.08.334
Yoon B., Lee J.-H., Cho J.-H. (2021) The effect of ESG performance on tax avoidance - Evidence from Korea. Sustainability, 13(12), 6729. DOI: https://doi.org/10.3390/su13126729
Zeng T. (2019) Relationship between corporate social responsibility and tax avoidance: International evidence. Social Responsibility Journal, 15(2), 244-257. DOI: https://doi.org/10.1108/SRJ-03-2018-0056
Это произведение доступно по лицензии Creative Commons «Attribution» («Атрибуция») 4.0 Всемирная.