Call for Papers - Exploring the Intersection of Corporate Tax Behaviour and Carbon Reporting

INTRODUCTION

The nuanced dynamics between corporate tax behaviour and environmental activities is different for different countries. In developed countries (e.g. Fallan and Fallan, 2019; Hardeck et al, 2024), environmental reporting can impact tax behaviour, but it depends on its type. Companies diligently following mandatory environmental rules likely follow tax regulations. While extensive voluntary environmental disclosures might be paired with aggressive tax strategies to benefit shareholders. However, studies such as Rini et al (2024) suggest environmental reporting have dissimilar affects on corporate tax behaviour in developing countries.

Drawing from these studies on environmental reporting, this special issue aims to explore whether similar patterns exist in carbon reporting or if distinct behaviours emerge in the developing country context. Some studies have provided insights into this pattern. Mateo-Márquez et al. (2020) found that a country’s regulations influence a company's decision to participate in voluntary carbon reporting. The research suggests that stronger climate change regulations in a country could significantly influence companies to participate and potentially improve their reported carbon footprint. Following from this, Feng et al (2022) also found that environmental regulations with market incentives, affect tax avoidance. They found that these regulations actually increased tax avoidance, especially for private companies, those with limited financing, and those in highly competitive industries. However, companies receiving more government subsidies showed lower levels of tax avoidance.

Understanding these strategic considerations and trade-offs in corporate tax behaviour and carbon reporting enhances comprehension of whether stick-to-the-rules or opportunistic strategies prevail in developing countries. This knowledge is vital for governments aiming to protect the tax base and improve carbon reporting.

LIST OF TOPIC AREAS:

• The impact of regulatory frameworks on corporate tax and carbon reporting strategies.
• Comparative studies on mandatory versus voluntary carbon performance disclosure and their implications on tax compliance.
• Case studies of multinational corporations' tax planning and carbon reporting practices.
• The role of governmental enforcement in shaping corporate strategic behaviour in tax compliance and carbon reporting.
• The influence of stakeholder demands on corporate tax strategies and carbon disclosures.

GUEST EDITORS

Anna Che Azmi, Universiti Malaya, Malaysia

SUBMISSION INFORMATION

To submit a manuscript, please register and submit your paper here. When making your submission, please choose the Special Issue entitled “Exploring the Intersection of Corporate Tax Behavior and Carbon Reporting” Detailed submission guidelines are available on the Author Guidelines page. Manuscripts can be submitted until the deadline. Submitted manuscripts should not have been published previously nor be under consideration for publication elsewhere.

All submissions will undergo a rigorous double-blind peer-review process. Accepted papers will be published continuously in the journal as they are accepted.

We look forward to your contributions to this significant exploration of the intersection between corporate tax behaviour and carbon reporting. For any inquiries, please contact the guest editors.

KEY DEADLINES

Opening date for manuscripts submissions: February 1, 2025

Closing date for manuscripts submission: June 30, 2025

Email for further information: [email protected]

REFERENCES

Fallan, E., & Fallan, L. (2019). Corporate tax behaviour and environmental disclosure: Strategic trade-offs across elements of CSR?. Scandinavian Journal of Management, 35(3), 101042.

Feng, C., Zhu, X., Gu, Y., & Liu, Y. (2022). Does the carbon emissions trading policy increase corporate tax avoidance? Evidence from China. Frontiers in Energy Research, 9, 821219.

Hardeck, I., Inger, K. K., Moore, R. D., & Schneider, J. (2024). The impact of tax avoidance and environmental performance on tax disclosure in CSR reports. Journal of the American Taxation Association, 46(1), 83-111.

Mateo-Márquez, A. J., González-González, J. M., & Zamora-Ramírez, C. (2020). Countries’ regulatory context and voluntary carbon disclosures. Sustainability Accounting, Management and Policy Journal, 11(2), 383-408.

Rini, R.K., Adhariani, D. and Sari, D. (2024), "Environmental costs, environmental disclosure, and tax avoidance: evidence from mining and energy companies in Indonesia and Australia", International Journal of Ethics and Systems, Vol. 40 No. 2, pp. 281-302. https://doi.org/10.1108/IJOES-01-2022-0017