The Morality and Tax Avoidance: A Sentiment and Position Taking Analysis

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Description:
This dataset consists of textual transcript analysis from the Parliamentary Commission on Banking Standards on tax avoidance in the U.K. The data is used to examines the moral and legal underpinnings of corporate tax avoidance. Cast in terms of a totemic symbol that brand tax avoidance as within the purview of the law, the paper invokes the attributional frames of the new sociology of morality to examine the position of both the moral advocates and the amoral critics of aggressive tax avoidance.

Notes: Transcripts: UNCORRECTED TRANSCRIPT OF ORAL EVIDENCE To be published as HC 870-i. UK House of Commons. https://publications.parliament.uk/pa/cm201213/cmselect/cmpubacc/uc870-i/uc87001.htm Changing banking for good. First Report of Session 2013–14. Volume I: Summary, and Conclusions and recommendations. UK House of Lords. House of Commons. Parliamentary Commission on Banking Standards. https://publications.parliament.uk/pa/jt201314/jtselect/jtpcbs/27/27.pdf Changing banking for good. Fifth Report. Volumes II - IX Parliamentary Commission on Banking Standards. UK House of Lords. House of Commons. Parliamentary Commission on Banking Standards. https://publications.parliament.uk/pa/jt201314/jtselect/jtpcbs/27/2702.htm Seeley, Antony. (2021) Tax avoidance and tax evasion. UK House of Commons Library. https://commonslibrary.parliament.uk/research-briefings/cbp-7948/
Auteur(s) :
Lokanan, Mark

Lokanan, Mark

Royal Roads University
0000-0002-2099-0115
Contributor(s):
Croft, Rosie et Lokanan, Mark
Dépôt source:
Royal Roads University Dataverse
Éditeur(s):
Borealis
Accès:
Public
URL:
https://doi.org/10.5683/SP3/6ITXEI
Date de publication:
2023-06-26
Sujets (en):
Law, Business and Management
Mots-clés (en):
tax collection, natural language processing, sentiment analysis, et taxpayer compliance
Identificateur:
https://doi.org/10.5683/SP3/6ITXEI

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Référence bibliographique

Citation selon les normes APA:
Lokanan, M. (2023). The Morality and Tax Avoidance: A Sentiment and Position Taking Analysis [Data set]. Royal Roads University Dataverse. https://doi.org/10.5683/SP3/6ITXEI
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