Search Results - subject_exact:"Tax transparency"

Observation of tax transparency reporting by Top 40 JSE-listed firms

Khanyile, Nontuthuko; Phesa, Masibulele - 2026

This study evaluates the extent and quality of tax transparency reporting among the Top 40 firms listed on the Johannesburg Stock Exchange (JSE), distinguishing between mandatory tax disclosures and voluntary transparency practices. A qualitative, disclosure-based research design was employed,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015652194

Virtue ethics, corporate sustainability, and tax disclosure : evidence from Global Fortune 500

Mio, Chiara; Panfilo, Silvia; Scarpa, Francesco - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015459978

Public disclosure of tax strategies and firm's actual tax policy

Blaufus, Kay; Jarzembski, Janine Katharina; Reineke, Jakob - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015597159

The promises and limits of transparency : anti-tax evasion and anti-money laundering efforts in financial centres

Gronwald, Victoria - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015399596

Leveling the playing field? A qualitative and quantitative examination of the EU directive on public country-by-country reporting

Gundert, Hannah; Spengel, Christoph; Weck, Stefan - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014506994

Tax strategy disclosure: A greenwashing mandate?

Bilicka, Katarzyna; Casi, Elisa; Seregni, Carol; Stage, … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015084723

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Tax Strategy Disclosure: A Greenwashing Mandate

Bilicka, Katarzyna A.; Casi, Elisa; Seregni, Carol; … - 2022

Book / Working Paper

How do investors value the publication of tax information? Evidence from the European public country‐by‐country reporting

Müller, Raphael; Spengel, Christoph; Weck, Stefan - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015100876

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How do investors value the publication of tax information? Evidence from the European public country-by-country reporting

Müller, Raphael; Spengel, Christoph; Weck, Stefan - 2021

Book / Working Paper

Advancing fiscal transparency in Latin American countries: new findings in reports on tax sustainability in Chile

Faúndez-Ugalde, Antonio; Toledo-Zúñiga, Patricia; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015355711

Beneficial Ownership and Tax Transparency – Implementation and Remaining Challenges : OECD and Global Forum Report to G20 Finance Ministers and Central Bank Governors

2024

This report examines the critical role of beneficial ownership transparency in combating tax evasion and illicit financial flows. With reference to the G20 mandates in this area, the report delves into the progress made in implementing the beneficial ownership requirements set out in the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015082829

Bringing Tax Transparency to Crypto-Assets – An Update : Global Forum Report to G20 Finance Ministers and Central Bank Governors

2024

This report provides an update on the work to implement the recently agreed OECD/G20 Crypto-Asset Reporting Framework (CARF), which extends the automatic exchange of information for tax purposes to the crypto-asset sector. The G20 asked the Global Forum on Transparency and the Exchange of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015082835

Leveling the playing field? : a qualitative and quantitative examination of the EU directive on public country-by-country reporting

Gundert, Hannah; Spengel, Christoph; Weck, Stefan - 2024 - This version: March 2024

The recent enactment of Directive 2021/2101 by the EU introduces a public Country-by-Country Reporting (CbCR) regime, with the aim of promoting a level playing field for businesses operating within the EU Single Market. The directive seeks to bolster tax transparency requirements for...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014504851

How do investors value the publication of tax information? : evidence from the European public country-by-country reporting

Müller, Raphael; Spengel, Christoph; Weck, Stefan - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015156988

Show one more version 1

How do investors value the publication of tax information? : evidence from the European public country-by-country reporting

Müller, Raphael; Spengel, Christoph; Weck, Stefan - 2021 - This version: October 2021

Edition: This version: October 2021

Book / Working Paper

Crypto tax transparency : crypto assets and exchange of information for tax purposes

Dilen, Thomas - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015618778

The influence of tax transparency on sales tax evasion among Jordanian SMEs: The moderating role of moral obligation

Al-Rahamneh, Nayef Mohammad; Zobi, Mo’taz Kamel Al; … - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014527878

The influence of tax transparency on sales tax evasion among Jordanian SMEs : the moderating role of moral obligation

Nayef Mohammad Al-Rahamneh; Al Zobi, Mo'taz Kamel; … - 2023

Globally, taxes is a crucial source of income for various governments. However, in spite of the numerous importance of taxes for the socioeconomic growth of developed and developing countries, Jordan as a developing country faces challenges of tax evasion. It is pivotal in this regard to reduce...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014504733

Tax transparency in Asia ... : Asia Initiative progress report

OECD / Global Forum on Transparency and Exchange of … - Paris, France : OECD - 1st edition (2023)-

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015664273

Regulatory avoidance responses to private country-by-country reporting

Hugger, Felix Sebastian - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330678

The effects of newly introduced country-by-country reporting on aggressive tax avoidance : evidence from European banks

Sabljić, Svetlana; Mörec, Barbara; Vasić, Vladimir - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015571147

Is tax transfer pricing harmonization a Panacea? : Real effects of global tax transparency and standards consistency

Diller, Markus; Lorenz, Johannes; Schneider, Georg; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015637844

Transparency and transformation : rethinking tax governance in the mining sectors of Tanzania and Kenya

Wanyagathi Maina, Anne - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015651143

The Big 4 under pressure : scanning work in transnational fields

Christensen, Rasmus Corlin; Seabrooke, Leonard - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013464970

Tax strategy disclosure : a greenwashing mandate?

Bilicka, Katarzyna A.; Casi-Eberhard, Elisa; Seregni, Carol - 2022 - This version: April 2022

Firms constantly face new and more stringent tax disclosure requirements and, increasingly, paying a fair share of tax is seen as part of corporate social responsibility. In this paper, we investigate whether mandating qualitative tax disclosure leads to intended outcomes, using, as an exogenous...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012508711

Show one more version 1

Tax strategy disclosure : a greenwashing mandate

Bilicka, Katarzyna; Casi-Eberhard, Elisa; Seregni, Carol; … - 2022 - This version: 27.04.2022

Edition: This version: 27.04.2022

Book / Working Paper

The quality of voluntary tax disclosure

Genest, Nadia - 2022 - This draft: April 2022

In this paper, I investigate whether the use of three voluntary tax reporting practices—the use of a specific tax disclosure guideline, a stand-alone report, and assurance—reflects a substantive or symbolic approach to tax transparency. I use a content analysis methodology built on a...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013189700

Reporting behavior and transparency in European banks' country-by-country reports

Dutt, Verena K.; Nicolay, Katharina; Spengel, Christoph - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012435800

Essays on the real effects of tax reforms

Hillmann, Lisa - 2021

In dieser Arbeit werden die realen Effekte von Steuerreformen untersucht. Die Politik nutzt häufig Steuerreformen, um realwirtschaftliche Entscheidungen von Unternehmen, wie zum Beispiel Investitionsentscheidungen, zu beeinflussen. Die zugrundeliegende Annahme ist, dass der Besteuerung eine...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013166303

Transparency and harmonization in international corporate taxation : empirical and analytical evidence on the effects of country-by-country reporting and of a common corporate tax base

Dutt, Verena K. - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012744915

Qualitative information disclosure : is mandating additional tax information disclosure always useful?

Bilicka, Katarzyna; Casi-Eberhard, Elisa; Seregni, Carol; … - 2021 - This draft: April 2021

Firms are facing progressively more stringent tax disclosure requirements. In this paper, we examine whether increased qualitative tax transparency leads to intended outcomes using, as an exogenous shock, the 2016 UK reform that mandated the disclosure of a tax strategy for firms above a certain...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012534611

Reporting behavior and transparency in European banks' country-by-country reports

Dutt, Verena K.; Nicolay, Katharina; Spengel, Christoph - 2021

The public CbCR requirement for EU financial institutions leaves leeway to the reporting firms as regards the calculating and presentation of the data. Based on a sample of CbCRs published by EU-headquartered multinational bank groups, we analyze the reporting behavior and the degree of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012434484

On the determinants and effects of corporate tax transparency: Review of an emerging literature

Müller, Raphael; Spengel, Christoph; Vay, Heiko - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012315244

On the determinants and effects of corporate tax transparency : review of an emerging literature

Müller, Raphael; Spengel, Christoph; Vay, Heiko - 2020

In response to discussions about large multinational enterprises’ tax planning activities, legislators around the world have adopted numerous regulations to increase corporate tax transparency. New settings and datasets have spurred empirical research in recent years. Our paper presents a...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012314727

Can European banks' country-by-country reports reveal profit shifting? An analysis of the information content of EU banks' disclosures

Dutt, Verena K.; Nicolay, Katharina; Vay, Heiko; Voget, … - 2019

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012109902

Can European banks' country-by-country reports reveal profit shifting? : an analysis of the information content of EU banks' disclosures

Dutt, Verena K.; Nicolay, Katharina; Vay, Heiko; Voget, … - 2019

We create a novel database of hand-collected information from the country-by-country reports (CbCRs) of more than 100 multinational bank groups headquartered in the EU for 2014-2016. We compare this new dataset with information from Orbis and Bank Focus to assess in how far the new disclosure...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012109754

Is mandatory country-by-country reporting effective? : early evidence on the economic responses by multinational firms

De Simone, Lisa; Olbert, Marcel; Spengel, Christoph - 2019

Over the past decade, policymakers, non-profit organizations, and the media have demanded greater transparency by multinational firms regarding their global operations and tax payments. These demands are motivated by the assumption that multinational firms engage in aggressive planning...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012030572