Valtionyhtiöiden verojalanjälki: Sidosryhmä- ja legitimaatioteoriaan perustuva tutkimus kuuden suomalaisen valtio-omisteisen yhtiön maakohtaisesta veroraportoinnista
Heikkilä, Katariina; Hyvönen, Timo; Nykänen, Pekka (2021)
Heikkilä, Katariina
Hyvönen, Timo
Nykänen, Pekka
2021
Oikeus
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Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:tuni-202110187652
https://urn.fi/URN:NBN:fi:tuni-202110187652
Kuvaus
Peer reviewed
Tiivistelmä
This paper focuses on corporate governance and tax management in six state-owned enterprises in Finland. The data consists mainly of companies’ own tax reports. The results of the content analysis informed by the stakeholder theory and legitimation theory show that there is connection between the ownership structure and the content of companies’ obligatory and/or voluntary tax reporting. The purpose of this study is to increase critical knowledge on legitimation strategies on tax reports on state-owned enterprises.
Kokoelmat
- TUNICRIS-julkaisut [20517]