to bolster tax transparency requirements for multinational enterprises (MNEs), with the objective of reducing disparities …

We investigate the effects of a qualitative tax disclosure mandate aimed at improving tax transparency and compliance …

considered when developing tax transparency measures. …‐by‐country reporting (CbCR) information. Our study addresses a critical knowledge gap, considering the growing adoption of public tax … transparency measures. We aim to illuminate this matter by examining the expected costs for firms of making previously confidential …

to bolster tax transparency requirements for multinational enterprises (MNEs), with the objective of reducing disparities …

We investigate the effects of a qualitative tax disclosure mandate aimed at improving tax transparency and compliance …

country” information. Practical implications The commitment of companies to assume tax transparency standards improves their …

study aimed to examine the relation between tax transparency and sales tax evasion among Jordanian SMEs considering the role … results revealed that tax transparency had negative and significant influence on sales tax evasion. This study also provides … evidence that the model's ability to explain tax evasion and the influence of tax transparency on sales tax evasion are both …

study aimed to examine the relation between tax transparency and sales tax evasion among Jordanian SMEs considering the role … results revealed that tax transparency had negative and significant influence on sales tax evasion. This study also provides … evidence that the model's ability to explain tax evasion and the influence of tax transparency on sales tax evasion are both …