The role of the corporate taxation system in the achievement of the Sustainable Development Goals
(2022) Business & Society Research Seminar 2022 — Location: Nantes, France (20.June.2022)
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- Abstract
- The sustainable development goals (SDGs) provide a ‘blueprint to achieve a better and more sustainable future for all’; companies are expected to contribute through sustainable practices. The question arises, however, as to what extent companies are effectively driven by the current tax policies to achieve the SDGs or whether they are in fact discouraged from doing so. Indeed, the extent to which the corporate taxation system is an important lever in achieving sustainable development remains unclear. The specific goals of my research are: (1) to aggregate the existing scientific knowledge on the extent to which various corporate tax policies influence sustainable practices undertaken by companies in the European Economic Area; to identify (2a) tax instruments that discourage a company from undertaking sustainable practices and (2b) the typical behaviours of companies facing these “problematic” tax instruments; (3a) based on economic literature, to identify the tax instruments that are likely to encourage companies to adopt sustainable practices and (3b) to critique them with regard to fairness, climate justice and good governance. With this research, I intend to contribute to a better understanding of the institutional and regulatory role of states in achieving the SDGs. More precisely, I seek to determine whether and how tax policy could provide significant leverage within this overall objective. I also aim to contribute to the institutional theory by addressing empirically a theoretical proposition on the strategic responses of organisations to institutional processes with companies’ behaviours towards tax instruments pushing in the opposite direction to sustainability. In addition, I seek to examine the tax instruments, which are advocated in economic research to encourage companies to adopt sustainable practices, with regard to climate justice, good governance and fairness. Finally, my ambition is to identify further research avenues on the use of corporate tax policy in order to impact companies’ adoption of sustainable practices, particularly concerning the tax instruments, sectors of activity and sustainability issues studied.
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Citations
De Boe, G. (2022). The role of the corporate taxation system in the achievement of the Sustainable Development Goals. Business & Society Research Seminar 2022, Nantes, France. https://hdl.handle.net/2078.5/246745