Smoke and mirrors: Corporate social responsibility and tax avoidance–A reply to Hasseldine and Morris

Sikka, Prem
March 2013
Accounting Forum;Mar2013, Vol. 37 Issue 1, p15
Academic Journal
Abstract: This paper is a reply to a comment by John Hasseldine and Gregory Morris on the “Smoke and Mirrors: Corporate Social Responsibility and Tax Avoidance” paper published in Accounting Forum 2010: 34(3/4): 153–168. The original paper drew attention to the gap between corporate talk of social responsibility and actual practices, which promote tax avoidance/evasion. Instead of critiquing the Smoke and Mirrors paper, Hasseldine and Morris raise a number of random and often unrelated issues, including interpretation of law, tax statistics, regulation of tax agents, the role of accountants, policies of the state and the human rights of corporations, just to mention a few. This paper responds in kind and argues that many of their comments are ill informed.


Related Articles

  • Corporate social responsibility and tax avoidance: A comment and reflection. Hasseldine, John; Morris, Gregory // Accounting Forum;Mar2013, Vol. 37 Issue 1, p1 

    Abstract: This paper is a response to Sikka''s ‘Smoke and Mirrors: Corporate Social Responsibility and Tax Avoidance’. We believe that ‘Smoke and Mirrors’ (hereafter S&M) identifies an area of considerable importance but that it is misleading and problematic for several...

  • Clarity, certainty and penalties. Russell, David // Chartered Accountants Journal;May2004, Vol. 83 Issue 4, p14 

    Discusses the uncertainty and lack of clarity of various rules and legislation concerning tax payments of chartered accountants' clients in New Zealand. Penalties of tax shortfall; Standard-based civil penalties for chartered accountants; Tax evasion;Taxation aspects of farming and agriculture.

  • Tax Breaks Proposed To Save Farmland. Carano, Stefanie // Grand Rapids Business Journal;4/11/2005, Vol. 23 Issue 15, p9 

    Deals with a proposed tax breaks to farmers in Lansing, Michigan in April 2005. Overview of the taxation bill which would be introduced in the House; Importance of the bill to the efforts of local governments to preserve farmlands; Impact of the bill on taxpayers; Opposition of the Treasury...

  • Mr. Tax Attacks. Ferrers, Tony // Chartered Accountants Journal;Jun97, Vol. 76 Issue 5, p86 

    Tax avoidance still thrives in Australia, despite the legislation. The Institute of Chartered Accountants in Australia recently looked at a random sample of 138 annual reports, and found mistakes in more than half of them. In 25% of cases it took auditors to task, seeking explanations. The...

  • Guidance on avoidance disclosure issued.  // Accountancy;Sep2004, Vol. 134 Issue 1333, p14 

    The article states that Inland Revenue and Customs of Great Britain has provided guidance on how they expect the relevant rules for disclosing designated tax avoidance schemes to work. The rules for direct and indirect tax are not the same, and while employment products are included in the...

  • Tax advisors see red over grey area.  // Financial Management;Apr2004, p6 

    Reports that accountants and lawyers are being warned that the tax-evasion requirements in the Proceeds of Crime Act could create a double risk in Great Britain. Concerns about the impact of money-laundering regulations; Review of accountants' and lawyers' professional indemnity policies; Risk...

  • Tax Evasion in Romania: New Approaches. Perpelea, Sebastian George; Beldiman, Dumitru // Finance: Challenges of the Future;2016, Vol. 16 Issue 18, p109 

    Tax evasion has existed and will exist, and moreover, it will always be "creative and active" and will represent a current problem for any state. With the emergence of taxes also the phenomenon of "escape" from their path emerged, since the taxes determine the individuals to adopt an avoidance...

  • Note from the Editors. Diamond, John W.; Zodrow, George R. // National Tax Journal;Mar2009, Vol. 62 Issue 1, preceding p1 

    The article discusses various reports published within the issue including one by Michelle Hanlon and Edward Maydew on the implications for multinational firms of several recent proposals to conform tax and financial reporting, one by Daniel Shaviro on the diverging trends in requirements for...

  • JUST SAY NO. Fielding, Rachel // Accountancy;Jun2012, Vol. 148 Issue 1426, p52 

    The article examines what politicians and accountants in Great Britain are doing to prevent tax evasion during the country's double-dip recession in 2012. Topics include why large corporations in Great Britain are uninterested in closing tax loopholes, the need to promote corporate social...


Read the Article


Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics