LuxLeaks的媒体表现:从社会法律角度看避税的规范动态

IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE Critical Perspectives on Accounting Pub Date : 2024-03-01 DOI:10.1016/j.cpa.2022.102480
Maryse Mayer, Yves Gendron
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引用次数: 0

摘要

媒体如何表现企业避税这一复杂、不透明且充满争议的现象?根据媒体有关国际 "卢森堡泄密 "新闻泄密的文章,我们发现了一场关于避税表述的较量,这场较量揭示了一种特殊的规范动态。我们发现,避税领域的特点是规范框架模糊且高度含混,因为媒体依靠截然不同的规范来阐述不同的规范立场,以表现 "卢森堡泄密"。如果在使用哪种规范来评估避税问题上存在分歧,那么如何界定避税问题(以及随之而来的解决方案)?因此,我们的研究强调有必要后退一步,(重新)考虑与避税相关的更广泛的规范性假设,以推进辩论。我们建议将拜尔(2013 年)关于规范性的社会法律观点引入税收领域,以便更好地理解法律规范和社会规范不仅是不同的规范体系,而且是相互依存的。基于从新闻界获得的话语洞察力,我们利用贝耶尔的平台概念化了卢森堡泄密案特有的规范结构。为了举例说明这种概念化如何促进未来研究,我们开始反思规范性如何在避税领域发展,并考虑所分析的新闻表述可能产生的影响。
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The media representation of LuxLeaks: A window onto the normative dynamics of tax avoidance from a socio-legal perspective

How do the media represent the complex, opaque and controversial phenomenon of corporate tax avoidance? Based on media’s articles pertaining to the international “LuxLeaks” news leak, we identify a contest over tax avoidance representation which reveals a peculiar normative dynamic. We find that the field of tax avoidance is characterized by a vague and highly ambiguous normative framework, as the media rely on very different norms to elaborate distinct normative standpoints to represent LuxLeaks. How can the problem of tax avoidance (and consequently its solution) be delimited if there is disagreement over which norm should be used to assess it? Our study then highlights the need to step back and (re)consider broader assumptions of normativity in relation to tax avoidance, to advance the debate. We propose to import Baier’s (2013) socio-legal perspective on normativity into the tax realm, to better understand not just the legal and social norms as distinct normative systems but also their interdependence. Based on discursive insights from the press, we map out the normative structure specific to LuxLeaks, as conceptualized using Baier’s platform. To exemplify how this kind of conceptualization can nurture future research, we initiate a reflection on how normativity could evolve in the tax avoidance field, considering possible implications of the press representations analyzed.

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来源期刊
CiteScore
9.40
自引率
7.80%
发文量
91
期刊介绍: Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations
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