Suggested references
The following papers are relevant to the issue of what is meant by “tax avoidance”? There is a lack of universal consensus as to the definition of “tax avoidance”
Bowler T (2009) Countering tax avoidance in the UK: which way forward? Institute for Fiscal Studies, March
Hasseldine, K and Morris G (2013) Corporate social responsibility and tax avoidance: a comment and reflection, Accounting Forum
Sikka P (2013) Smoke and mirrors: corporate social responsibility and tax avoidance – a reply to Hasseldine and Morris, Accounting Forum
Dowling G R (2014) The curious case of tax avoidance: is it socially irresponsible? Journal of Business Ethics 124 173 -184
Oxford referencing