Does the Australian Taxation Office disclosure of information impact the costs of tax aggressiveness evidence from the Tax Laws Amendment (2013 Measures No.2) Act 2013 over the period 2015-2018 / Roman Lanis, Peter Wells, Brett Govendir, Ross McClure .-- , 2020
Resumen.
This paper evaluates the impact of disclosure by the Australian Taxation Office of tax return data over the period 2015 to 2018 on corporate tax aggressiveness. While there is evidence of changes in corporate tax payments, there is no evidence that this occurred for companies where there was evidence of corporate tax aggressiveness. Rather, the major cause of changes is the magnitude of tax payments in prior periods where high tax payments are likely to be followed by a reduction in tax payments.
SOCIEDADES
IMPUESTOS
ELUSION FISCAL
INFORMACION TRIBUTARIA
ADMINISTRACION TRIBUTARIA
AUSTRALIA
Lanis, Roman
Australian Tax Forum: a journal of Taxation Policy, Law and Reform 0812-695Xv. 35, n. 4, 2020, p. 521-565