Good tax governance

Hans Gribnau, A.G. Jallai

Research output: Chapter in Book/Report/Conference proceedingEntry for encyclopedia/dictionaryScientific


Tax is a moral phenomenon. Enterprises bear responsibility for the fairness and integrity of the international tax system. This responsibility cannot be reduced to strict rule following (applying black letter law). CSR and good tax governance entail voluntarily going beyond the mandatory tax obligations. The substantive element of good tax governance concerns the amount of tax that a company pays and Companies should avoid morally irresponsible tax behavior and strive to comply with the spirit of the law. The procedural element of good tax governance concerns public tax transparency. Both should be an expression of an internal moral commitment, rather than a calculated response to external pressures.
Original languageEnglish
Title of host publicationEncyclopedia of business and professional ethics
EditorsDeborah Poff, Alex Michalos
Place of PublicationCham
Number of pages7
ISBN (Electronic)978-3-319-23514-1
Publication statusPublished - 15 Oct 2021


  • sustainable taxation
  • tax compliance
  • Corporate Social Irresponsibility
  • Corporate Social Responsibility
  • multinational corporations
  • tax planning
  • public trust


Dive into the research topics of 'Good tax governance'. Together they form a unique fingerprint.

Cite this