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<p>With the increasing societal pressure to view corporate tax as part of corporate social responsibility (CSR), this paper explores the intersection between legal compliance and CSR. It examines the implications for legal tax compliance, drawing on interviews with private-sector tax professionals who consider corporate tax practices an element of CSR. The findings reveal that these professionals perceive legal compliance as a multidimensional concept shaped by business ethics. This perspective marks a shift from the traditional view of corporate tax compliance as a technical, accounting-focused task disconnected from core business values. The paper identifies three critical factors for integrating CSR with legal compliance in corporate tax practices: supportive senior management, an engaged tax director, and a substantive tax policy. These factors are theorized to enable the <i>responsibilization of legal compliance</i> wherein legal compliance is imbued with ethical considerations and embedded within the organization’s CSR framework. By exploring this intersection, the paper broadens the understanding of CSR as a dynamic construct that interacts with legal practice, helping tax professionals navigate evolving challenges in compliance. It contributes to the literature on tax as a social and institutional practice, shedding light on a less-explored development where tax professionals move beyond the traditional priorities of cost minimization and strict adherence to the letter of the law.</p>

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Responsibilization of Corporate Tax Compliance: How Tax Professionals Integrate CSR and the Law

  • 期刊论文

  • 发表日期：

    2026年8月5日

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  • Sara Ravn Jespersen

摘要

With the increasing societal pressure to view corporate tax as part of corporate social responsibility (CSR), this paper explores the intersection between legal compliance and CSR. It examines the implications for legal tax compliance, drawing on interviews with private-sector tax professionals who consider corporate tax practices an element of CSR. The findings reveal that these professionals perceive legal compliance as a multidimensional concept shaped by business ethics. This perspective marks a shift from the traditional view of corporate tax compliance as a technical, accounting-focused task disconnected from core business values. The paper identifies three critical factors for integrating CSR with legal compliance in corporate tax practices: supportive senior management, an engaged tax director, and a substantive tax policy. These factors are theorized to enable the responsibilization of legal compliance wherein legal compliance is imbued with ethical considerations and embedded within the organization’s CSR framework. By exploring this intersection, the paper broadens the understanding of CSR as a dynamic construct that interacts with legal practice, helping tax professionals navigate evolving challenges in compliance. It contributes to the literature on tax as a social and institutional practice, shedding light on a less-explored development where tax professionals move beyond the traditional priorities of cost minimization and strict adherence to the letter of the law.