Taxation and Corporate Governance
99 Pages Posted: 26 Jan 2006
Date Written: January 19, 2006
Taxation and corporate governance interact in various ways. Tax law influences corporate governance structures in companies by offering tax privileges or imposing penalties. On the other hand actual corporate governance structures in place have an impact on the way companies manage their tax affairs. Until now, no comprehensive analysis of these interactions has been carried out. The authors aim at initiating a discussion that bridges this gap by collecting and systematising the existing literature on this topic.
Keywords: Taxation, Corporate Governance, Corporate Social Responsibility
JEL Classification: D23,G34,G32,G38,H25,H26,H32,K22,K34,K42,L21,M14
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