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- W2782174288 abstract "Free to read on publisher website Secrecy and aggressive tax planning are arguably interdependent. As such, when secrecy is reduced via mandatory tax disclosures there is likely to be a consequential reduction in aggressive tax planning. However, to reduce secrecy, legislative interventions, as opposed to voluntary frameworks such as corporate social responsibility (CSR) reporting guidelines, are generally required. In this article, we argue that aggressive tax planning can be addressed through public disclosures by revenue authorities of certain taxpayer information collected from annual corporate tax returns. Further, we propose that it is a combination of primary tax disclosures by revenue authorities and the subsequent responses of corporate taxpayers subject to the disclosure legislation which may increase public confidence in the integrity of rules, systems and institutions. This article briefly considers the concept of aggressive tax planning in the context of the OECD/G20 base erosion and profit shifting program of reform and then examines the concept of mandatory corporate tax disclosures by revenue authorities. It also provides a theoretical framework for an investigation into taxpayer responses. The second part of the article adopts a case study approach to test the hypothesis that corporate taxpayers react to mandatory disclosure requirements by increasing their disclosures and by adopting impression management strategies to legitimise their image and identity. Using the introduction of the Tax Laws Amendment (2013 Measures No. 2) Act 2013 as the critical event point, we investigate whether there has been an increase in tax communications by corporate taxpayers since the introduction of the legislation and then undertake an analysis to identify the types of strategies used in these disclosures. Also investigated is whether there is a relationship between a company’s level of CSR and their tax communications. Overall, we conclude that a combination of primary tax disclosures by revenue authorities and the subsequent responses of corporate taxpayers subject to the disclosure legislation is likely to increase public confidence in the integrity of rules, systems and institutions." @default.
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- W2782174288 date "2017-12-01" @default.
- W2782174288 modified "2023-09-26" @default.
- W2782174288 title "Addressing aggressive tax planning through mandatory corporate tax disclosures: An exploratory case study" @default.
- W2782174288 hasPublicationYear "2017" @default.
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