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El. knyga: Multinational Enterprises and Transparent Tax Reporting [Taylor & Francis e-book]

(Oulu Business School, Oulu University, Finland), (Oulu Business School, Oulu University, Finland)
  • Formatas: 126 pages, 10 Tables, black and white; 16 Line drawings, black and white; 16 Illustrations, black and white
  • Serija: Routledge Studies in Accounting
  • Išleidimo metai: 22-Jan-2020
  • Leidėjas: Routledge
  • ISBN-13: 9781351245159
Kitos knygos pagal šią temą:
  • Taylor & Francis e-book
  • Kaina: 161,57 €*
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  • Standartinė kaina: 230,81 €
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Multinational Enterprises and Transparent Tax ReportingDidesnis paveikslėlis
  • Formatas: 126 pages, 10 Tables, black and white; 16 Line drawings, black and white; 16 Illustrations, black and white
  • Serija: Routledge Studies in Accounting
  • Išleidimo metai: 22-Jan-2020
  • Leidėjas: Routledge
  • ISBN-13: 9781351245159
Kitos knygos pagal šią temą:
Taylor & Francis e-booksMore info about Taylor & Francis e-books
Partnerių interneto svetainė: https://www.taylorfrancis.com/books/9781351245159
"This book examines tax transparency as part of multinational enterprises' corporate social responsibility. 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 OECD BEPS. 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 EU. The future of tax transparency is discussed in light of quality characteristics, assurance of information and potential use of AI (artificial intelligence). Companies' managers, tax and CSR specialists benefit from the book by gaining insight on how to design transparent, high-quality tax reporting. Assurance professionals can use information on 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"--

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.

List of figures
x
List of tables
xi
Acknowledgements xii
Preface xiii
List of abbreviations
xv
1 Overview of the corporate social responsibility (CSR) and tax landscape
1(25)
Introduction
1(1)
1.1 CSR landscape
1(9)
1.1.1 Evolution of CSR
1(1)
1.1.2 Legal enforcement of CSR reporting
2(3)
1.1.3 CSR reporting standards
5(2)
1.1.4 Tax as part of CSR
7(3)
1.2 Tax regulation reforms worldwide
10(6)
1.2.1 Industry-specific tax transparency initiatives
11(1)
1.2.2 OECD base erosion and profit shifting
12(1)
1.2.3 EC tax transparency initiatives
12(2)
1.2.4 National-level tax transparency reforms
14(2)
1.2.5 EU blacklist of tax havens
16(1)
1.3 Tax scandals and changing public opinion
16(4)
Summary
20(1)
References
21(5)
2 Defining tax transparency
26(13)
Introduction
26(1)
2.1 Differences between lax evasion, tax avoidance, tax aggressiveness, tax planning and tax transparency
26(6)
2.1.1 Tax evasion
29(1)
2.1.2 Tax avoidance and tax aggressiveness
29(2)
2.1.3 Tax planning
31(1)
2.1.4 Tax transparency
31(1)
2.2 Tax transparency and CSR
32(1)
2.3 Measuring transparency in tax reporting
33(2)
2.3.1 International standards
33(1)
2.3.2 Tax transparency measurement in existing research
34(1)
Summary
35(1)
References
36(3)
3 Drivers and theories behind tax transparency
39(43)
Introduction
39(1)
3.1 Stakeholder theory
39(4)
3.1.1 Defining and identifying stakeholders
39(2)
3.1.2 Application of stakeholder theory
41(1)
3.1.3 Stakeholder approach in CSR reporting practice
41(2)
3.2 Institutional theory
43(4)
3.2.1 Institutional theory applied to CSR
44(1)
3.2.2 Institutional theory and tax transparency
45(2)
3.3 Legitimacy theory
47(4)
3.3.1 Defining legitimacy
47(1)
3.3.2 Legitimation strategies
47(1)
3.3.3 Legitimacy and CSR
48(1)
3.3.4 Empirical research on link between legitimacy and CSR
48(1)
3.3.5 Tax and legitimacy
49(2)
3.4 Reputation risk management
51(6)
3.4.1 Defining reputation
51(1)
3.4.2 Differentiating between reputation and legitimacy
52(1)
3.4.3 Implications of reputation risk management to CSR
53(2)
3.4.4 The relationship between CSR, corporate reputation and consumer behaviour
55(1)
3.4.5 Tax and reputation
56(1)
3.5 Agency theory
57(1)
3.5.1 Agency theory and CSR
57(1)
3.5.2 Agency theory and tax
58(1)
3.6 Signalling theory
58(4)
3.6.1 Signalling theory and CSR
60(1)
3.6.2 Signalling through tax transparency reporting
61(1)
3.7 Proprietary costs theory
62(2)
3.7.1 Proprietary costs in CSR context
63(1)
3.7.2 Proprietary costs and tax transparency
64(1)
3.8 Information overload theory
64(4)
3.8.1 Quantity vs. quality debate
65(2)
3.8.2 Information overload and CSR
67(1)
3.8.3 Information overload related to tax transparency
67(1)
3.9 Summary of theories and their application to tax matters in CSR
68(5)
Summary
73(1)
References
74(8)
4 Current status of tax transparency in CSR reporting
82(17)
Introduction
82(1)
4.1 Measuring tax transparency
82(14)
4.1.1 Tax transparency scale
82(4)
4.1.2 Choice of companies
86(2)
4.1.3 Empirical evidence
88(5)
4.1.4 Tax transparency after tax scandals
93(3)
Summary
96(1)
References
97(2)
5 Future of tax transparency
99(26)
Introduction
99(1)
5.1 The role of CSR standards in changing tax transparency
99(5)
5.2 Designing tax transparency and best practices
104(13)
5.2.1 Quality characteristics
104(9)
5.2.2 Accountability and tax transparency
113(2)
5.2.3 CbC reporting -- critique and benefits
115(2)
5.3 CSR and tax transparency in the age of AI
117(3)
5.3.1 CSR in the light of AI
117(1)
5.3.2 What AI means for different tax stakeholders
118(2)
Summary
120(2)
References
122(3)
Index 125
Alexandra Middleton is an assistant professor with a PhD in financial accounting from the University of Oulu, Finland. Her research interests include tax transparency, CSR and sustainable business development in the Arctic.

Jenni Muttonen is an assurance professional working in financial and sustainability audits. She holds a master of science in economics and business administration from the University of Oulu, Finland, and a master of arts in international relations from the University of St Andrews, UK.
Pastovi nuoroda: https://www.kriso.lt/db/9781351245159_pe.html
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