Corporate tax avoidance: is tax transparency the solution?-Reference-Cited by-同舟云学术

Corporate tax avoidance: is tax transparency the solution?

Published:2019-06-01 Issue:5 Volume:49 Page:565-583
ISSN:0001-4788
Container-title:Accounting and Business Research
language:en
Short-container-title:Accounting and Business Research

Author:

Oats Lynne¹,Tuck Penelope²

Affiliation:

1. Tax Administration Research Centre, University of Exeter, Exeter, UK

2. Birmingham Business School, University of Birmingham, Birmingham, UK

Funder

Economic and Social Research Council

Publisher

Informa UK Limited

Subject

Accounting,Finance

Link

https://tandfonline.com/doi/pdf/10.1080/00014788.2019.1611726

Reference87 articles.

1. Organizational Transparency: Conceptualizations, Conditions, and Consequences

2. Actionaid, 2011. Tax Responsibility, the Business Case for Making Tax a Corporate Responsibility Issue. Available from: http://www.actionaid.org.uk/doc_lib/tax_responsibility.pdf.

3. Tax transparency

4. Seeing without knowing: Limitations of the transparency ideal and its application to algorithmic accountability

5. Professional Activists on Tax Transparency

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