PwC and tax transparency: A case of institutional entrepreneurship in tax reporting

David Chamante Alonso

Studenteropgave: Kandidatafhandlinger

Abstrakt

In a context of increasing attention to corporate tax avoidance, PwC faces on the one hand, the claims of government and advocators to report tax payments. On the other hand, clients show resistance to adopt suggested reporting measures. This thesis analyzes this tension and the strategies PwC UK and Denmark follow in light of institutional and organizational legitimacy theory. The main findings of this case study are firstly, that PwC UK has maintained a role of institutional entrepreneur in the areas of tax control and tax transparency. The firm has offered their clients tools to communicate with their key audiences and to engage into the public debate of corporations’ tax contribution to society. Secondly, PwC Denmark’s institutional environment limits the space for institutional entrepreneurship in the area of tax transparency.

UddannelserCand.merc.pol International Business and Politics, (Kandidatuddannelse) Afsluttende afhandling
SprogEngelsk
Udgivelsesdato2014
Antal sider121