Degree

Bachelor of Accountancy

Major(s)

Accounting

Document Type

Immediate Open Access

Abstract

In recent years, it has become popular for firms to engage in socially responsible and ethical activities, whether through charitable donations or fair business and employment policy. However, perhaps never before in the history of American politics has the practice of corporate interest lobbying been such a dominating factor of policy. Of the numerous issues a firm may lobby for, one of the most lobbied-for issues is taxes. Although the motives of those firms that lobby for taxes and tax-related issues often vary, their motives can seem questionable when compared to their corporate social responsibility marketing and policy. In my analysis, I attempt to uncover whether firms with higher corporate social responsibility ratings are more effective at reducing their effective tax rates from lobbying ventures than those firms with lower ratings. I find that, among firms who lobby for tax issues, those with high corporate social responsibility ratings are best positioned to effectively leverage tax lobbying expenditures to reduce effective tax rates.

DOI

https://doi.org/10.54718/BEFA6942

Date Defended

4-1-2017

Thesis Director

Stancill, Alan

Second Committee Member

Cook, Cecilia

Third Committee Member

Clevinger, Donna

Share

COinS
 
 

To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.