More than naming and shaming needed to stop corporate tax avoidance

Ting, Antony & Sadiq, Kerrie (2015) More than naming and shaming needed to stop corporate tax avoidance. The Conversation.

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Abstract

The report of the Senate Economics References Committee inquiry into corporate tax avoidance comes with the subtitle – “You cannot tax what you cannot see”, with a strong focus on increased transparency.

The majority of the 17 recommendations in the interim report relate to improved transparency of the tax affairs of corporate taxpayers. This is a significant step in the right direction. Recent experiences in the war on corporate tax avoidance both in Australia and overseas confirm that “information is power”. Most notably, we have seen increased transparency changing the behaviour of multinational enterprises as well as inducing governments to act.

Impact and interest:

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ID Code: 93759
Item Type: Other
Refereed: No
Keywords: International Tax, Tax reform, tax transparency
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Taxation Accounting (150107)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Deposited On: 13 Mar 2016 23:06
Last Modified: 13 Mar 2016 23:06

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