The Globalisation of Tax Good Governance

Panayi, Christiana Hji

doi:10.2139/ssrn.3104977

Cited by 3 publications

(1 citation statement)

References 4 publications

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“…Although the BEPS project is a framework of communications for tax administrations and corporations, other governments and NGOs have gone further and encouraged companies to publicly disclose their tax-related information on a country-by-country basis (PRI, 2015;Boerrild et al, 2015; among others). The European Parliament has recently undertaken actions to harmonize BEPS compliance and implementation among member states proceeding with regulatory changes that will force large companies to publicly disclose their annual tax information on a country-by-country basis (Panayi, 2018). Scholars such as Borges and Takano (2017), however, have discussed the negative effects of the improper use of this information at transparency levels.…”

Section: Introductionmentioning

confidence: 99%

Corporate tax disclosure on a CSR basis: a new reporting framework in the post-BEPS era

González

Herrasti

2019

AAAJ

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Purpose The purpose of this paper is to explore the emerging discourse on corporate taxation from a corporate social responsibility perspective to develop a consensual definition of corporate tax responsibility (CTR) and to identify a set of indicators that firms should publicly communicate to their stakeholders as an accountability mechanism. Design/methodology/approach Data were obtained from semi-structured interviews with representatives of stakeholders closely related to taxation: tax authorities, companies, NGOs, tax advisors and academics. Based on a discourse analysis approach, data were coded and analyzed using computer-assisted qualitative data analysis software. Findings CTR is defined as the set of tax-related practices and policies that allow companies to pay a fair share of taxes as a function of the generated value in each jurisdiction in which they operate and to then publicly disclose them. Disclosure should cover disaggregated quantitative data and information on practices and policies. Originality/value Despite the wealth of research on sustainability reporting and increasing public awareness of tax aggressiveness and disclosure, academic research has not explored tax-responsible reporting. Moreover, no consensual definition of CTR has been formulated, and no indicators to properly account for responsible taxation have been identified. This paper contributes to filling these gaps by providing rich interview evidence regarding the nature of the emerging discourse on CTR reporting and a set of material indicators for CTR disclosure. This paper encourages researchers to foster the development of social accountability by engaging in future empirical studies of CTR.

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Section: Introductionmentioning

confidence: 99%

Corporate tax disclosure on a CSR basis: a new reporting framework in the post-BEPS era

González

Herrasti

2019

AAAJ

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Good governance: Role in the coherence of tax competition and shadow economy

Mazurenko,

Tiutiunyk,

Grytsyshen

et al. 2023

Problems and Perspectives in Management

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The formation of the country’s tax competitiveness and countering the shadowing of the economy depend on several factors. One of them is an effective public administration. It defines state policy vectors, institutions’ critical tasks, and business and society development priorities. The aim of the paper is to analyze the impact of good governance on the country’s tax competitiveness and the level of the shadow economy of 11 EU countries and Ukraine in 2011–2021. The study employs statistical analysis of data series. It constructs a correlation field of points of relationship between indicators (to determine the general trends of changes in the level of the shadow economy, tax competitiveness, and the Good Governance Index). Linear mathematical model and Fishburn formula are used to construct an integral indicator of the level of efficiency of public management (Good Governance Index). Structural modeling methods formalize the influence of government management on the level of the shadow economy and tax competitiveness. It was found that the Government Efficiency Index and the Corruption Control Index exert the most significant correlation with the level of tax competitiveness and the shadow economy. Its increase of 1% leads to a rise in the level of tax competitiveness of Slovakia by 7.015%, Croatia by 6.889%, the Czech Republic by 6.606%, and Romania by 5.773%. At the same time, the smallest correlation with the level of tax competitiveness performs an Index of Political Stability and Absence of Violence/Terrorism. AcknowledgmentThe study is funded by the project VEGA – 1/0392/23 “Changes in the approach to the creation of companies’ distribution management concepts influenced by the effects of social and economic crises caused by the global pandemic and increased security risks.”The authors are grateful to the participants of projects 0123U101945 and 0122U000777 for numerous discussions and comments.

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Perception and criminality of tax evasion in a developing economy

Ifere,

Ovat,

Owan

et al. 2023

CLGR

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This study examines the perceptions and extent to which tax evasion is classified as a criminal offense compared to fifteen listed offenses in the Niger Delta region of Nigeria. The motivation stems from the need to understand the reasons for higher levels of tax evasion and its perception as a lesser crime vis-à-vis others, despite its economic implications. It interrogates Menezes de Carvalho and Cabral de Ávila’s (2022) study which proved that tax governance practices and enforcement have serious consequences on the level of tax evasion. It employs a primary study using 409 questionnaires similar to Gupta (2009), and Mamuti and McGee (2016), which measured the perceptions toward tax evasion as a crime. Results revealed that murder/ritual killing, armed robbery, militancy, kidnapping, and human trafficking are among the top five crimes while tax evasion was rated third lowest crime. Also, corruption and ineffective tax governance, among others were identified as reasons for tax evasion. The implication is that tax evasion leads to dwindling government revenue and welfare. Consequently, the study recommended that to build confidence in tax authorities and systems, the government should step up social contracts with the people. Tax defaulter should be punished and the government should carry out periodic tax education

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The Globalisation of Tax Good Governance

Cited by 3 publications

References 4 publications

Corporate tax disclosure on a CSR basis: a new reporting framework in the post-BEPS era

Corporate tax disclosure on a CSR basis: a new reporting framework in the post-BEPS era

Good governance: Role in the coherence of tax competition and shadow economy

Perception and criminality of tax evasion in a developing economy

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