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Ethics, Social Responsibility and Tax Aggressiveness. Can a Code of Ethics Absolve a Company?

In: Accounting, Accountability and Society

Author

Listed:
  • Francesca Maria Cesaroni

    (University of Urbino Carlo Bo)

  • Mara Del Baldo

    (University of Urbino Carlo Bo)

  • Francesca Stradini

    (University of Urbino Carlo Bo)

Abstract

The aim of the paper is to nurture the debate on the relationship between ethics and tax aggressiveness. This issue is particularly relevant to Italy where in the last years several companies have been involved in tax avoidance and other aggressive tax practices. The case analysis presented in this paper concerns a famous Italian fashion house, which allows us to investigate some aspects related to the complex relationship between ethics, socially responsible behaviour and tax behaviour. In this regard, the case analysis enriches the academic debate with further insights about the difficulty in expressing a definitive and incontrovertible judgment on tax behaviours that are usually defined as aggressive. Our analysis also suggests the need to bring attention to the institutional level, as it can play a fundamental role in allowing and promoting—rather than hindering and preventing—the occurrence of regrettable and undesirable tax behaviours that are counterproductive for national governments and communities.

Suggested Citation

  • Francesca Maria Cesaroni & Mara Del Baldo & Francesca Stradini, 2020. "Ethics, Social Responsibility and Tax Aggressiveness. Can a Code of Ethics Absolve a Company?," CSR, Sustainability, Ethics & Governance, in: Mara Del Baldo & Jesse Dillard & Maria-Gabriella Baldarelli & Massimo Ciambotti (ed.), Accounting, Accountability and Society, pages 61-79, Springer.
    • Handle: RePEc:spr:csrchp:978-3-030-41142-8_4
    DOI: 10.1007/978-3-030-41142-8_4
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