Brown, Rodney J.
Voluntary tax disclosures and corporate tax avoidance evidence from Australia / Rodney J. Brown .-- , 2020
Resumen.
This study explores voluntary disclosures made by firms operating in Australia pursuant to the Voluntary Tax Transparency Code (VTTC) developed by the Board of Taxation (BOT) in 2015-2016. Specifically, the determinants of the choice to disclose are examined along with the behavioural response in terms of firms’ level of corporate tax avoidance.
SOCIEDADES
INFORMACION TRIBUTARIA
TRANSPARENCIA FISCAL
ELUSION FISCAL
CONTROL
AUSTRALIA
Australian Tax Forum: a journal of Taxation Policy, Law and Reform 0812-695Xv. 35, n. 3, 2020, p. 391-429
Voluntary tax disclosures and corporate tax avoidance evidence from Australia / Rodney J. Brown .-- , 2020
Resumen.
This study explores voluntary disclosures made by firms operating in Australia pursuant to the Voluntary Tax Transparency Code (VTTC) developed by the Board of Taxation (BOT) in 2015-2016. Specifically, the determinants of the choice to disclose are examined along with the behavioural response in terms of firms’ level of corporate tax avoidance.
SOCIEDADES
INFORMACION TRIBUTARIA
TRANSPARENCIA FISCAL
ELUSION FISCAL
CONTROL
AUSTRALIA
Australian Tax Forum: a journal of Taxation Policy, Law and Reform 0812-695Xv. 35, n. 3, 2020, p. 391-429