Getting to Good - Towards Responsible Corporate Tax Behaviour

ActionAid understands the importance of tax revenue to developing countries – to fund public services, make investments in infrastructure, and build well-functioning economies.  We therefore know that corporate tax avoidance is a major problem that needs to be addressed by government-led, fundamental reforms to the global tax system.

But tax is also an issue of corporate responsibility: companies themselves have a role to play in bringing about positive change. Progressive companies will exhibit and promote responsible tax behaviour – to mitigate reputational risks, and also to make an investment in the countries in which they operate.

This report – written along with Christian Aid and Oxfam – provides examples of positive changes that companies can make to their tax practices.  It moves beyond simply defining ‘bad behaviour’ towards articulating a spectrum of ‘what good looks like’. We hope that it catalyses a new and constructive dialogue between the charities and the private sector, and supports companies on a journey towards more responsible tax behaviour.