Kenny Dekoster

Stakeholder Perceptions of the Relationship between Corporate Taxation and Corporate Social Responsibility

Doctoral guidance committee: Prof. dr. Isabelle Verleyen (Ghent University, main supervisor), Prof. dr. Annelies Roggeman (Ghent University, co-supervisor), Prof. dr. Inga Hardeck (Universität Regensburg)
Tax professionals find themselves increasingly caught between two fires. While they experience pressure from their business clients not to pay more taxes than they should, they also experience the pressure exerted by society on corporations to pay a fair share of taxes. Recent tax scandals show that these two are not yet aligned. Applying experimental and qualitative approaches, Kenny’s research focuses on (i) the role of tax professionals in society and (ii) management of reputational tax risks. With respect to the former, Kenny is particularly interested in the role of tax education and organizational factors in shaping CSR perceptions of corporate tax planning. Regarding the latter, Kenny aims to investigate the effectiveness of risk management initiatives undertaken by companies to manage potential reputational risks arising from tax planning.