Voluntary tax disclosures and corporate tax avoidance evidence from Australia Rodney J. Brown
By: Brown, Rodney J
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Material type: 
ArticlePublisher: 2020Subject(s): SOCIEDADES | INFORMACION TRIBUTARIA | TRANSPARENCIA FISCAL | ELUSION FISCAL | CONTROL | AUSTRALIA
In:
Australian Tax Forum: a journal of Taxation Policy, Law and Reform v. 35, n. 3, 2020, p. 391-429Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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| Artículos | IEF | IEF | OP 1867/2020/3-6 (Browse shelf) | Available | OP 1867/2020/3-6 |
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| OP 1867/2020/3-3 The taxation of capital gains in trusts after Bamford | OP 1867/2020/3-4 Regulating a new phenomenon | OP 1867/2020/3-5 Getting the priorities right | OP 1867/2020/3-6 Voluntary tax disclosures and corporate tax avoidance | OP 1867/2020/3-7 Tear down and rebuild, or retrofit? | OP 1867/2020/4 Australian Tax Forum: a journal of Taxation Policy, Law and Reform | OP 1867/2020/4-1 Tax complexity in Australia |
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.
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