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The development of ...
The development of a multidimensional meaning of tax: From unfair tax to fair
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- Hilling, Axel (författare)
- Lund University,Lunds universitet,Institutionen för handelsrätt,Ekonomihögskolan,Department of Business Law,Lund University School of Economics and Management, LUSEM
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- Sandell, Niklas (författare)
- Lund University,Lunds universitet,Redovisning och finans,Företagsekonomiska institutionen,Ekonomihögskolan,Accounting and Corporate Finance,Department of Business Administration,Lund University School of Economics and Management, LUSEM
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- Sonnerfeldt, Amanda (författare)
- Lund University,Lunds universitet,Redovisning och finans,Företagsekonomiska institutionen,Ekonomihögskolan,Accounting and Corporate Finance,Department of Business Administration,Lund University School of Economics and Management, LUSEM
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- Wilhelmsson, Anders (författare)
- Lund University,Lunds universitet,Nationalekonomiska institutionen,Ekonomihögskolan,Department of Economics,Lund University School of Economics and Management, LUSEM
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(creator_code:org_t)
- 2022-12-12
- 2023
- Engelska 20 s.
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Ingår i: Discourse & Communication. - : SAGE Publications. - 1750-4813 .- 1750-4821. ; 17:1, s. 57-76
- Relaterad länk:
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http://dx.doi.org/10... (free)
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https://lup.lub.lu.s...
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https://doi.org/10.1...
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Abstract
Ämnesord
Stäng
- Historically, companies have communicated taxes as a burden, as the benefits provided by governments are not perceived to be in proportion to their payments. With sustainable development becoming central in many policy areas, new discourses including ‘fair’ or ‘sustainable’ tax have become omnipresent in public talk on taxes. This paper analyzes tax discourses in corporate annual reports within this changing context to examine the use of language in the construction of the meaning of tax. By analyzing tax reporting by a state-owned multinational company over two decades, we observe that the communication of taxes increased in both number and types of discourses. Importantly, this highlights the shift in tax discourses from one dominated by codified accounting discourse reinforcing the monolithic representation of tax as an unfair expense, to one where tax is given a multidimensional meaning within a broader discursive context, where tax is a meaningful corporate responsibility to society.
- Historically, companies have communicated taxes as a burden, as the benefits provided by governments are not perceived to be in proportion to their payments. With sustainable development becoming central in many policy areas, new discourses including ‘fair’ or ‘sustainable’ tax have become omnipresent in public talk on taxes. This paper analyzes tax discourses in corporate annual reports within this changing context to examine the use of language in the construction of the meaning of tax. By analyzing tax reporting by a state-owned multinational company over two decades, we observe that the communication of taxes increased in both number and types of discourses. Importantly, this highlights the shift in tax discourses from one dominated by codified accounting discourse reinforcing the monolithic representation of tax as an unfair expense, to one where tax is given a multidimensional meaning within a broader discursive context, where tax is a meaningful corporate responsibility to society.
Ämnesord
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Business Administration (hsv//eng)
Nyckelord
- Accounting
- Annual report
- Discourse analysis
- Fair tax
- Financial communication
- Intertextuality
- Language
- Longitudinal studies
- Recontextualization
- Sustainability
- Tax
- Accounting
- annual report
- discourse analysis
- fair tax
- financial communication
- intertextuality
- language
- longitudinal studies
- recontextualization
- sustainability
- tax
Publikations- och innehållstyp
- art (ämneskategori)
- ref (ämneskategori)
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