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Good Tax Governance: A Matter of Moral Responsibility and Transparency

Author

Listed:
  • Gribnau Hans J.L.M.

    (Professor of Tax Law, Fiscal Institute and the Center for Company Law, Tilburg University; Professor of Tax Law, Leiden University, Tilburg, the Netherlands)

  • Jallai Ave-Geidi

    (Fiscal Institute, Tilburg University. Tilburg, Netherlands)

Abstract

Multinational corporations’ tax practices are hotly debated nowadays. Multinationals are accused of not paying their fair share of taxes. Apparently, acting within the limits set by law is not sufficient to qualify as morally responsible behavior anymore.

Suggested Citation

  • Gribnau Hans J.L.M. & Jallai Ave-Geidi, 2017. "Good Tax Governance: A Matter of Moral Responsibility and Transparency," Nordic Tax Journal, Sciendo, vol. 2017(1), pages 70-88, January.
    • Handle: RePEc:vrs:notajo:v:2017:y:2017:i:1:p:70-88:n:5
    DOI: 10.1515/ntaxj-2017-0005
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    References listed on IDEAS

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