雪佛龙澳大利亚公司和税务司法网络:一个修辞案例

IF 2.1 Q2 BUSINESS, FINANCE Pacific Accounting Review Pub Date : 2023-03-14 DOI:10.1108/par-04-2022-0059
Walid El Hamad, Lee Moerman, Sanja Pupovac
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引用次数: 0

摘要

目的本文旨在利用修辞理论来理解行动者如何在国际背景下动员有说服力的沟通来证明支持和反对转让定价和税收管理计划的论点。跨国公司战略性地采用转移定价是有争议的,因为它影响财富转移。设计/方法论/方法本文基于亚里士多德对理性、精神气质和悲情的呼吁,对最近澳大利亚政府调查的提交材料进行了微观修辞分析。雪佛龙澳大利亚公司及其主要民间社会组织税务正义网络使用的论点突显了税务管理计划的棘手性质。FindingsTransfer定价(TP)不仅仅是一种技术实践,因为它涉及强大的经济参与者发起的财富转移。从公平市场和股东财富最大化的新自由主义理由来看,道德模糊性得到了削弱,因为它被视为一种规范的社会理想。原创性/价值先前关于TP和税收方案的研究主要是理论和概念性的。本文采用了一种修辞方法,对用于合法、理所当然地看待公司行为的通信手段提供了重要的见解。
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Chevron Australia and Tax Justice Network: a case of rhetoric
Purpose This paper aims to use rhetorical theory to understand how actors mobilise persuasive communication to justify the arguments for and against transfer pricing and tax management schemes in an international context. The strategic adoption of transfer pricing by transnational corporations is controversial since it affects wealth transfers. Design/methodology/approach This paper adopts a micro-rhetorical analysis of submissions to a recent government Inquiry in Australia based on Aristotle's appeals of logos, ethos and pathos. The arguments used by Chevron Australia, and its protagonist civil society organisation, the Tax Justice Network highlight the vexed nature of tax management schemes. Findings Transfer pricing (TP) is more than a mere technical practice, as it involves wealth transfers initiated by powerful economic players. From a neoliberal justification of fair markets and shareholder wealth maximisation, the moral ambiguity is attenuated because it is accepted as a normative social ideal. Originality/value Prior studies on TP and tax schemes are primarily theoretical and conceptual. This paper adopts a rhetorical approach which provides important insights into the communication devices used to legitimate taken-for-granted ideas about corporate actions.
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来源期刊
Pacific Accounting Review
Pacific Accounting Review BUSINESS, FINANCE-
CiteScore
3.80
自引率
9.50%
发文量
36
期刊介绍: Pacific Accounting Review is a quarterly journal publishing original research papers and book reviews. The journal is supported by all New Zealand Universities and has the backing of academics from many universities in the Pacific region. The journal publishes papers from both empirical and theoretical forms of research into current developments in accounting and finance and provides insight into how present practice is shaped and formed. Specific areas include but are not limited to: - Emerging Markets and Economies - Political/Social contexts - Financial Reporting - Auditing and Governance - Management Accounting.
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