Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/313251 
Autor:innen: 
Erscheinungsjahr: 
2018
Quellenangabe: 
[Journal:] Journal of Capital Markets Studies (JCMS) [ISSN:] 2514-4774 [Volume:] 2 [Issue:] 1 [Year:] 2018 [Pages:] 9-20
Verlag: 
Emerald, Bingley
Zusammenfassung: 
Purpose - The purpose of this paper is to develop arguments for a public policy of requiring all large companies to make their tax returns publicly available. It is argued that such a policy would help to check tax avoidance, strengthen public accountability and secure fair competition. 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.
Schlagwörter: 
Public accountability
Transparency
Tax avoidance
Large companies
Tax returns
JEL: 
R31
R32
C58
Persistent Identifier der Erstveröffentlichung: 
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