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Advancing Corporate Tax Transparency
Multinational enterprises have risen to become dominant forces in the global economy, accompanied by a troubling trend of aggressive tax avoidance. In 2022 alone, an estimated $1 trillion in profits was shifted to tax havens by multinationals, amounting to 35% of all profits booked outside their headquarters countries (Alstadsæter et al., 2023 ...
Aliprandi, Giulia, Borders, Kane
core +11 more sources
Tax Transparency for an Effective Tax System [PDF]
, 2021 This rapid review examines evidence on the transparency in the tax system and its benefits; e.g. rising revenue, strengthen citizen/state relationship, and rule of law. Improvements in tax transparency can help in strengthening public finances in developing countries that are adversely affected by COVID-19. The current context (i.e.
Kelbesa Megersa (16360711)
core +4 more sources
Transparency, Tax Pressure, and Access to Finance [PDF]
Review of Finance, 2012 Abstract More transparent firms enjoy better access to finance, and also enable closer scrutiny by tax authorities and thus face a heavier tax burden, insofar as they are required to report the same data to tax authorities and investors (book-tax conformity).
ELLUL, Andrew +3 more
openaire +5 more sources
Tax transparency is not just about tax
The APPEA Journal, 2017 All Australian corporates with turnover in excess of $100 million have to consider how they will respond to Australia’s Tax Transparency Code (TTC). This is in addition to the Extractive Industries Transparency Initiative and other overseas tax transparency regimes. And, in considering the how, many corporates are seeing the opportunity to showcase the
Jonathan Rintoul
openaire +2 more sources
Tax Aggressiveness and Corporate Transparency
The Accounting Review, 2018 ABSTRACT We investigate whether aggressive tax planning firms have a less transparent information environment. Although tax planning provides expected tax savings, it can simultaneously increase the financial complexity of the organization.
Karthik Balakrishnan +2 more
core +3 more sources
Making tax work : a framework for enhancing tax transparency
, 2021 The Making Tax Work ( MTW ) report sets out a case for achieving greater transparency in the governance and management of national tax systems. It identifies a variety of mechanisms and pathways for achieving that outcome, with the aim of informing the ...
Murphy, R., Baker, A.
core +5 more sources
Luxury Tax and Wealth Tax – Between Transparency and Sustainability of the Tax System
CECCAR Business ReviewDue to the large sums spent following the severe and large-scale lockdown in 2020, when most countries had to step up spending on health and social protection, introducing numerous incentive measures, while tax revenues declined sharply, which led to the
Daniela-Nicoleta SAHLIAN +3 more
doaj +2 more sources
The Effect of Board Characteristics and Company Size on Tax Transparency [PDF]
پژوهشهای تجربی حسابداریThe purpose of this research is to investigate the effect of board characteristics and company size on tax transparency. Tax transparency means properly measuring, presenting and disclosing the amount of tax in the financial statements. Tax transparency,
Azadeh Maddahi
doaj +1 more source
The impact of budget transparency on tax compliance [PDF]
E3S Web of Conferences, 2021 The article analyzes the factors influencing tax evasion: the value of gross domestic product per capita, tax burden, corruption and openness of information on the use of budgetary funds.
Zvereva Tatyana +4 more
doaj +1 more source
CONFIDENTIALITY VERSUS TRANSPARENCY IN CONTEMPORARY TAX LAW
Strani pravni život, 2017 Dilemma with regard to defining limit between tax confidentiality and tax transparency is particularly expressed in contemporary tax law. International tax relations indicate that countries tend towards fostering tax transparency with the expect of ...
Mileva Anđelković
doaj +1 more source