Tax Transparency Research Papers - Academia.edu (original) (raw)

Come September 30, India and the US will start sharing information about bank accounts or financial investments made by their citizens in each other’s countries. This move will help curb offshore tax evasions. Both countries, signed an... more

Come September 30, India and the US will start sharing information about bank accounts or financial investments made by their citizens in each other’s countries. This move will help curb offshore tax evasions. Both countries, signed an Inter-Governmental Agreement (IGA) to implement the Foreign Account Tax Compliance Act (FATCA) to promote transparency on tax matters. “This will bring in greater transparency in tax administration and enforcing tax compliance as well as prevention of offshore tax evasion. This is a major step in the Government’s resolve to fight the menace of black money,” "FATCA is a mutual effort to combat tax evasion and it would be mutually beneficial for both the countries... FATCA would detect, discourage offshore tax evasion. This kind of exchange of information is top priority for governments,"

The present work approaches the research question: Does tax transparency through mandatory corporate tax return disclosure tackle tax avoidance? Tax avoidance has far-reaching social implications. The aim of this study is to shed light on... more

The present work approaches the research question: Does tax transparency through mandatory corporate tax return disclosure tackle tax avoidance? Tax avoidance has far-reaching social implications.
The aim of this study is to shed light on tax avoidance and to help mitigate its adverse social repercussions. The research is inspired by The United Kingdom Corporate and Individual Tax and Financial
Transparency Bill, which was proposed, albeit unsuccessfully, during the 2010-2015 UK Parliament. The implications of a tax return disclosure regime are assessed against the WPP Group, a major UK public company listed on FTSE 100. The stakeholders affected by corporate tax return disclosure are analysed using the Power-Interest-Matrix. Their power is assessed through financial indicators derived from the company’s financial statements. Their interest is scrutinized through vocabulary analysis with the Form-Oriented Content Analytic Method. The impact of the disclosed tax avoidance on the stakeholders and their response are mixed. There are numerous pathways available depending on the stakeholder group and their incentives. Also, stakeholders of the same group do not behave unanimously. These findings are supported by empirical evidence from Europe, Asia and the USA. In order to
channel dispersed stakeholder activity the study makes a proposal to introduce a threshold for parties interested in corporate tax information. The author is not aware on any tax avoidance research combining
the Power-Interest-Matrix and the Form-Oriented Content Analytic Method. This enhances the originality of the study and may encourage other scholars to enrich their research inventory through these instruments.

The government always strives to boost tax revenue with various instruments and approaches, but the results are often not as expected. Of the various strategies, the tax payerbehavior approach is still rarely applied. The re-emergence of... more

The government always strives to boost tax revenue with various instruments and
approaches, but the results are often not as expected. Of the various strategies, the tax payerbehavior approach is still rarely applied. The re-emergence of the issue of tax data publication
through Pandora Paper after previously being surprised with the Panama Paper, is the right
momentum to look back at tax transparency with the naming and shaming instrument. But
before that, research is needed on whether the application of this approach is suitable to be
applied in Indonesian society with a heterogeneous socio-cultural character. Therefore, the
purpose of this study is to explore the level of social control of the community as an initial
capital in implementing the public disclosure on tax in an effort to increase tax compliance.
Quantitative approach was conducted with online survey as data collection technique. As the
result, Indonesian people have strong social control, especially with the existence of social
media. The majority of respondents support if the publication of tax data is applied. Public
disclosure on tax has a significant role in shaping tax morals.

The government always strives to boost tax revenue with various instruments and approaches, but the results are often not as expected. Of the various strategies, the taxpayer behavior approach is still rarely applied. The re-emergence of... more

The government always strives to boost tax revenue with various instruments and approaches, but the results are often not as expected. Of the various strategies, the taxpayer behavior approach is still rarely applied. The re-emergence of the issue of tax data publication through Pandora Paper after previously being surprised with the Panama Paper is the right momentum to look back at tax transparency with the naming and shaming instrument. But before that, research is needed on whether the application of this approach is suitable to be applied in Indonesian society with a heterogeneous socio-cultural character. Therefore, the
purpose of this study is to explore the level of social control of the community as initial capital in implementing the public disclosure on tax in an effort to increase tax compliance. A quantitative approach was conducted with the online survey as a data collection technique. As the
result, Indonesian people have strong social control, especially with the existence of social media. The majority of respondents support if the publication of tax data is applied. Public disclosure on tax has a significant role in shaping tax morals.