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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 +12 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 +6 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 +4 more sources
Transparency Regarding the Tax Avoidance in Indonesia: A Philosophical Review
Lentera Hukum, 2020 Tax avoidance has become a significant problem that adversely impacts the state's financial system, and its impact can obstruct the state, resulting in distrust of the government.
Yudi Yasmin Wijaya +3 more
doaj +1 more source
Digital technologies in the tax sphere as a factor in the sustainability of economic activity [PDF]
E3S Web of Conferences, 2021 In the future, digital technologies will make it possible to increase the transparency of the economic activities of tax organizations, the transparency of the economy of all economic entities in Russian Federation, which guarantees the stability of ...
Maksimchuk Оlga +3 more
doaj +1 more source
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.
openaire +1 more source
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
Factors Influencing Tax Avoidance and Tax Evasion in Nigeria: A Case Study of Wukari, Taraba State
Journal of Accounting Research, Organization and Economics, 2021 Objective – The goal of this study is to assess several factors that influence tax avoidance and evasion in Nigeria, with a focus on Wukari, Taraba State.
Paul Matudi Bako
doaj +1 more source
Transparansi dan Nilai Perusahaan: Efek Mediasi Penghindaran Pajak
Finansia, 2020 : This study aims to examine the effect of transparency on tax avoidance, transparency and tax avoidance on firm value, and the indirect effect of transparency on firm value mediated by tax avoidance.
Krismona Krismona, Ari Budi Kristanto
doaj +1 more source