Social responsibility, Machiavellianism and tax avoidance : a study of Hong Kong tax professionals

Research output: Working paperWorking paper series

Abstract

This study investigates the effects of attitudes toward the perceived importance of corporate ethics and social responsibility and Machiavellianism on professional tax practitioners’ willingness to advocate aggressive avoidance schemes on behalf of corporate clients. We hypothesise that practitioners who perceive corporate ethics and social responsibility as more important will judge aggressive avoidance less favourably, and accordingly will estimate a lower likelihood of acquiescence in such schemes. We also hypothesise that practitioners with stronger Machiavellian orientations will be less likely to feel that corporate ethics and social responsibility are important, and more likely to judge aggressive tax avoidance schemes favourably. The findings, based on a survey of tax professionals in Hong Kong, support the hypotheses.
Original languageEnglish
Place of PublicationAustralia
PublisherDepartment of Business Law & Taxation, Monash University
Number of pages29
Publication statusPublished - Nov 2006

Publication series

NameCorporate Law and Accountability Research Group Working Paper
PublisherDepartment of Business Law & Taxation, Monash University
No.5

Fingerprint

Hong Kong
Tax
Tax avoidance
Machiavellianism
Corporate ethics
Social responsibility
Avoidance
Willingness

Cite this

SHAFER, W. E., & SIMMONS, R. S. (2006). Social responsibility, Machiavellianism and tax avoidance : a study of Hong Kong tax professionals. (Corporate Law and Accountability Research Group Working Paper; No. 5). Australia: Department of Business Law & Taxation, Monash University.
SHAFER, William E. ; SIMMONS, Richard S. / Social responsibility, Machiavellianism and tax avoidance : a study of Hong Kong tax professionals. Australia : Department of Business Law & Taxation, Monash University, 2006. (Corporate Law and Accountability Research Group Working Paper; 5).
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SHAFER, WE & SIMMONS, RS 2006 'Social responsibility, Machiavellianism and tax avoidance : a study of Hong Kong tax professionals' Corporate Law and Accountability Research Group Working Paper, no. 5, Department of Business Law & Taxation, Monash University, Australia.

Social responsibility, Machiavellianism and tax avoidance : a study of Hong Kong tax professionals. / SHAFER, William E.; SIMMONS, Richard S.

Australia : Department of Business Law & Taxation, Monash University, 2006. (Corporate Law and Accountability Research Group Working Paper; No. 5).

Research output: Working paperWorking paper series

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SHAFER WE, SIMMONS RS. Social responsibility, Machiavellianism and tax avoidance : a study of Hong Kong tax professionals. Australia: Department of Business Law & Taxation, Monash University. 2006 Nov. (Corporate Law and Accountability Research Group Working Paper; 5).