Multinationals’ aggressive tax lobbying that involves free-riding behaviour and results in disproportional benefits to the disadvantage of other taxpayers, is problematic for several reasons. Such lobbying undermines the legitimacy of tax legislation and has a negative impact on trust in the tax system. Based on Immanuel Kant’s ethical theory, this article first suggests a new normative basis for a moral duty that requires multinationals and their leaders to be transparent about their political activities and tax lobbying. Next, it introduces a new concept of transparency in respect of tax lobbying. ‘Deliberative transparency’ requires multinationals and their leaders not only to be open about their reasons for tax lobbying, but also to deliberate with stakeholders and, maybe even more importantly, to provide evidence supporting their lobbying positions. Finally, based on these new understandings, additional government interventions against aggressive tax lobbying are suggested, for example mandatory stakeholder consultation, reporting on stakeholder attitudes and perception, and evidence-based lobbying requirements.

跨国公司积极的税收游说涉及搭便车行为并导致对其他纳税人不利的不成比例的利益，由于多种原因而存在问题。这种游说破坏了税收立法的合法性，并对税收制度的信任产生了负面影响。基于伊曼纽尔康德的伦理理论，本文首先提出了道德义务的新规范基础，该义务要求跨国公司及其领导人对其政治活动和税收游说保持透明。接下来，它引入了税收游说方面的透明度新概念。“协商透明”要求跨国公司及其领导人不仅要公开他们进行税收游说的原因，还要与利益相关者进行协商，也许更重要的是，提供支持其游说立场的证据。最后，基于这些新的理解，建议对激进的税收游说采取额外的政府干预措施，例如强制利益相关者协商、报告利益相关者的态度和看法，以及基于证据的游说要求。