Rehabilitation of mining sites: do taxation and accounting systems legitimise the privileged or serve the community?

Stoianoff, Natalie P.; Kaidonis, Mary A

doi:10.1016/s1045-2354(03)00019-4

Cited by 6 publications

(2 citation statements)

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“…Quantitative research into these areas is inhibited by the complexity of multinational tax arrangements, and the extensive anti-avoidance legislation covering non-commercial transfer pricing and the use of tax havens. The dazzling array of tax planning opportunities available to multinational firms makes large sample 36 See Stoianoff and Kaidonis (2005) for a discussion of the role of tax in the rehabilitation of abandoned sites. research into their tax responses very problematic.…”

Section: Discussionmentioning

confidence: 99%

Where's the harm in tax competition?

Killian

2006

Critical Perspectives on Accounting

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The term "harmful tax competition" has become endemic. It is taken as a tautology that competition among nations for the favors of multinational companies, using their tax systems as bait, is harmful. This is a view held even by those who believe competition to be an inherently good thing in most other areas of business. However, the nature of the harm is rarely analyzed, nor are the parties most harmed identified. This paper attempts to redress the balance. Using the case of technology-based US multinationals located in Ireland, it analyses the benefits and hazards to major stakeholders of tax rules that encourage multinationals to locate part of their operation offshore.I argue that tax competition, even that not considered harmful by the OECD, can damage not only the home country of the emigrating multinational, but also the host country gaining the investment, local communities and the environment.

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Section: Discussionmentioning

confidence: 99%

Where's the harm in tax competition?

Killian

2006

Critical Perspectives on Accounting

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“…The studies that we see as being associated with corporate governance in a broad sense include those that explicitly refer to the topic (Tremblay & Gendron, 2011), those that provide examples of how accounting is implicated in unethical, criminal or environmentally harmful practices (Lehman & Okcabol, 2005;Stoianoff & Kaidonis, 2005;Chwastiak, 2008;Compin, 2008) and those that examine emerging topics such as human rights (Bishop & Boden, 2008; see also Special Issue in 2011, Vol. 22, issue 8).…”

Section: Corporate Governancementioning

confidence: 99%

A case study of critique: Critical perspectives on critical accounting

Dillard

Vinnari

2017

Critical Perspectives on Accounting

116

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As accounting academics, we have a responsibility to act in the public interest as conscience, critic and counselor of society regarding economic, social and environmental justice. In fulfilling this responsibility, we are concerned with how accounting, accountants, and accountability regimes can facilitate democracy by serving the needs of pluralistic communities, giving particular attention to the various underserved constituencies. Informed by Flyvbjerg's (2001) notion of phronetic social science research that matters, we reviewed 353 articles published in Critical Perspectives on Accounting from 1990 to 2014 identifying the focal constituency(s), the injustice(s) addressed, the groups or institutions responsible for the injustice as well as the proposals for social and political praxis outlined in the studies. Our review indicates that generally the studies identify a somewhat focused, though salient and appropriate, set of economic, social and/or environmental injustices experienced by various constituencies, and to some extent, the studies consider the context and conditions that perpetuate the inequality and injustices. However, as the field matures, there is a need for more robust development of the social and political implications of critical accounting research and for articulating the ideas and implications as action programs. Further, our review suggests that several relevant constituencies such as non-human animals, children, future generations, developing nations, and gender and sex/uality minorities have received little or no attention in the current literature.

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Tax-driven wealth chains: A multiple case study of tax avoidance in the finnish mining sector

Finér

Ylönen

2017

Critical Perspectives on Accounting

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Rehabilitation of mining sites: do taxation and accounting systems legitimise the privileged or serve the community?

Cited by 6 publications

References 1 publication

Where's the harm in tax competition?

Where's the harm in tax competition?

A case study of critique: Critical perspectives on critical accounting

Tax-driven wealth chains: A multiple case study of tax avoidance in the finnish mining sector

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