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Books > Business & Economics > Business & management > Business strategy
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Multinational Enterprises and Transparent Tax Reporting (Paperback)
Loot Price: R1,278
Discovery Miles 12 780
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Multinational Enterprises and Transparent Tax Reporting (Paperback)
Series: Routledge Studies in Accounting
Expected to ship within 12 - 17 working days
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This book examines tax transparency as part of multinational
enterprises' corporate social responsibility (CSR). It considers
revelations like the Panama and Paradise Papers that shed light on
corporations' tax practices and the growing public dissatisfaction,
resulting in legislative projects, such as the Organisation for
Economic Co-operation and Development (OECD) base erosion and
profit shifting. Tax transparency is defined as companies'
voluntary disclosure of numerical tax data (e.g. taxes paid by
country) and other tax-related information (e.g. tax policies). It
is set apart from tax avoidance and tax evasion to clarify the
often-blurred concepts. In this book, tax transparency is placed in
a historical context and possible drivers and hindering factors to
tax transparency are investigated. Tax transparency is discussed in
the light of socio-economic theories (stakeholder, legitimacy,
institutional theory and reputation risk management), as well as
economic theories (agency theory, signalling, proprietary costs)
and information overload theory. The book provides examples of tax
transparency development of the largest multinational enterprises
in five countries (France, Germany, UK, Finland and USA) in six
years, 2012-2017, a period featuring increased media coverage of
tax matters and legislative movement in the OECD and the European
Union. The future of tax transparency is discussed in light of
quality characteristics, assurance of information and potential use
of artificial intelligence. Companies' managers and tax and CSR
specialists benefit from the book by gaining insight into how to
design transparent, high-quality tax reporting. Assurance
professionals can use information about the quality criteria of tax
transparency. Regulators can track historical development and see
examples of voluntary tax transparency in companies' reporting.
Scholars and students obtain theoretical framework for analysing
the tax transparency phenomenon and the ability to distinguish
between the concepts of tax transparency, planning, avoidance and
evasion.
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