税收奖学金中的利益冲突

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.2021.102394
Santtu Raitasuo
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引用次数: 0

摘要

最近,随着跨国公司咄咄逼人的税收筹划做法日益暴露,与税收不公有关的问题引起了全世界的关注。为遏制避税行为,各国纷纷进行立法改革并加强企业社会责任实践,但收效甚微。然而,人们很少关注税收学术或法律解释在避税问题中的作用。本文一反税法学术为公共利益服务的普遍观点。本文将税收学术研究视为一种社会实践,并认为税收学者在对法律进行理论研究时会出现利益冲突。由于许多税务学者在从事学术工作的同时还为税务咨询业工作,因此他们有动机在学术工作中提出有利于其私人客户利益的法律论点。由于法官在界定税法内容时将学术研究作为一种解释辅助手段,因此税收学术研究可能会对法律理论的发展产生偏差。有观点认为,学术研究可能因此改变税收制度的分配效果,使之有利于税务咨询公司的客户。因此,税收制度的民主合法性可能会受到损害。本文通过芬兰法律文化、芬兰法律评论和大学行为准则中的实证案例,说明了税务学者双重角色的问题所在。本文提出了一个论点,即如果此类问题在一个腐败程度低、民主制度健全的国家普遍存在,那么在芬兰以外的司法管辖区也可能普遍存在。
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The conflict of interest in tax scholarship

Problems linked to tax injustices have gained worldwide attention recently, as the aggressive tax planning practices of multinational companies have increasingly been exposed. Legislative reforms and enhanced corporate social responsibility practices have been introduced to deter tax avoidance, yet with little enduring success. However, little attention has been paid to the role of tax scholarship or to the statutory interpretation in the problems of tax avoidance. This paper contradicts the commonplace view that tax law scholarship serves the public interest. The paper approaches tax scholarship as a social practice, and argues that conflicting interests emerge when tax scholars conduct doctrinal study of law. As many tax scholars work for the tax advisory industry alongside their scholarly jobs, they have an incentive to propose legal arguments in their scholarly work that advance their private clients’ interests. Since judges use scholarship as an interpretive aid when defining the content of tax law, tax scholarship might bias the development of legal doctrine. It is argued that scholarship may therefore change the distributive effects of tax systems, in favor of the tax advisory firms’ clients. As a result, the democratic legitimacy of tax systems may be undermined. This article illustrates the problematic aspects of tax scholars’ double roles using empirical examples from Finnish legal culture and Finnish law reviews and codes of conduct in universities. This paper develops an argument that if such problems are prevalent in a country with little corruption and strong democratic institutions, they may be widespread in jurisdictions beyond Finland.

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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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