Combating corporate tax avoidance by requiring large companies to file their tax returns

Journal of Capital Markets Studies

Prem Sikka¹ 

[1] University of Sheffield Management School, Sheffield, UK;

关键词: Public accountability;    Transparency;    Tax avoidance;    Large companies;    Tax returns;   

DOI  :  10.1108/JCMS-01-2018-0005

来源: DOAJ

【 摘 要 】

Design/methodology/approach - The policy proposal rests on notions of transparency and public accountability. Findings - The paper argues that the proposed policy is feasible. Research limitations/implications - The paper hopes to stimulate debates about the value of public filing of corporate returns and limits of public accountability. Social implications - The paper extends the range of public policies which might be able to check organised tax avoidance. Originality/value - It is one of the few papers to call for public filings of large company tax returns.

【 授权许可】

Unknown