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Article
Social Responsibility, Machiavellianism and Tax Avoidance: A study of Hong Kong Tax Professionals
Accounting, Auditing and Accountability Journal (2008)
  • William Eugene SHAFER, Lingnan University, Hong Kong
  • Richard S. SIMMONS, Lingnan University, Hong Kong
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.
Keywords
  • Business ethics,
  • Corporate social responsibility,
  • Hong Kong,
  • Political theory,
  • Tax planning
Publication Date
2008
Citation Information
William Eugene SHAFER and Richard S. SIMMONS. "Social Responsibility, Machiavellianism and Tax Avoidance: A study of Hong Kong Tax Professionals" Accounting, Auditing and Accountability Journal Vol. 21 Iss. 5 (2008)
Available at: http://works.bepress.com/weshafer/7/