dc.contributor.author | Oats, L | |
dc.contributor.author | Tuck, P | |
dc.date.accessioned | 2019-07-11T11:28:31Z | |
dc.date.issued | 2019-06-01 | |
dc.description.abstract | Corporate tax avoidance has been a matter of considerable public attention, particularly since the 2008 global financial crisis. The nature of calls for tax reform and increased regulation, advocated most prominently by tax activists and NGOs, has revolved around transparency as a possible corrective to unacceptable tax avoidance, although there is no consensus as to what the term tax avoidance encompasses and when it becomes unacceptable. We examine two responses to calls for increased transparency about the tax affairs of multinational entities: firstly, country by country reporting that provides information to tax authorities, and secondly the UK requirement for publication of tax strategies, whereby large companies put information into the public domain. We find considerable misunderstanding about the benefits of transparency in this setting. By failing to consider the limits of transparency initiatives there is a risk of dysfunctional consequences, for example additional costs in providing and processing additional information, the prospect of increased disputes as new information generates new misinterpretations and uncertainty in determining the final tax position. There is a risk that greater disclosure will not effectively address concerns about unacceptable corporate tax avoidance. | en_GB |
dc.description.sponsorship | Economic and Social Research Council (ESRC) | en_GB |
dc.identifier.citation | Vol. 49 (5), pp. 565 - 583 | en_GB |
dc.identifier.doi | 10.1080/00014788.2019.1611726 | |
dc.identifier.grantnumber | ES/K005944/1 | en_GB |
dc.identifier.uri | http://hdl.handle.net/10871/37950 | |
dc.language.iso | en | en_GB |
dc.publisher | Taylor & Francis | en_GB |
dc.rights | © 2019 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group
This is an Open Access article distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. | en_GB |
dc.subject | tax avoidance | en_GB |
dc.subject | tax transparency | en_GB |
dc.subject | country by country reporting | en_GB |
dc.subject | tax strategy | en_GB |
dc.title | Corporate tax avoidance: is tax transparency the solution? | en_GB |
dc.type | Article | en_GB |
dc.date.available | 2019-07-11T11:28:31Z | |
dc.identifier.issn | 0001-4788 | |
dc.description | This is the final published version. Also available from Taylor & Francis via the DOI in this record. | en_GB |
dc.identifier.journal | Accounting and Business Research | en_GB |
dc.rights.uri | http://www.rioxx.net/licenses/all-rights-reserved | en_GB |
dcterms.dateAccepted | 2019-04-20 | |
exeter.funder | ::Economic and Social Research Council (ESRC) | en_GB |
rioxxterms.version | VoR | en_GB |
rioxxterms.licenseref.startdate | 2019-07-29 | |
rioxxterms.type | Journal Article/Review | en_GB |
refterms.dateFCD | 2019-07-11T11:24:16Z | |
refterms.versionFCD | VoR | |
refterms.dateFOA | 2019-07-11T11:28:37Z | |
refterms.panel | C | en_GB |