دانلود رایگان مقاله واکنش مصرف کننده به استراتژی مالیات شرکت نقش ایدئولوژی سیاسی

abstract

This study contributes to research on how stakeholders react to corporate tax strategies (CTSs). In two experiments we show that consumers are more likely to react negatively to ‘aggressive’ rather than to reward ‘conservative’ CTSs. The impact of CTSs on consumer reactions is mediated by the perceived ethicality of the firm and moderated by individuals' political identification. Right-leaning consumers are less likely than left-leaning consumers to punish companies engaging in tax avoidance. This moderation depends on the personal connection customers have with a particular brand: both left-leaning and right-leaning consumers punish firms they feel close to when such firms engage in aggressive CTSs. The study extends our understanding of the benefits and risks associated with different CTSs. It contributes to debates on the morality of CTSs, showing that political ideology shapes individuals' perceived ethicality of corporations engaged in aggressive tax avoidance.

5. General discussion

5.1. Implications for research This study advances the tax literature in relation to stakeholders' reactions to tax avoidance (Hardeck & Hertl, 2014). Despite inconsistent findings at the organizational level on how CTSs influence performance (Cloyd et al., 2003; Gallemore et al., 2014), we show that consumers have negative reactions to aggressive practices. Our evidence is in line with work by Hardeck and Hertl (2014) and supports the view that engaging in aggressive CTSs poses serious risks (PwC, 2013). We extend previous tax research by clarifying the process underpinning this negative effect. CTSs affect judgments of ethicality and this assessment is moderated by the political ideology of the observer. Nonetheless even consumers with right-leaning political views criticize companies close to the self when these engage in aggressive CTSs. This stresses the fact that tax avoidance presents significant risks for brand relationships.